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Valuation; Equity; Cost of capital; Residual income; Discounted cash flow; Dividend discount model; Risk; Implied risk premium; Terminal value capital budgeting; Investments; Earnings forecasts
cost of capital, risk, terminal value, validity, dividend discount model
Cost of equity capital, disclosure, information asymmetry, information precision
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information attributes, cost of equity capital, composition, precision, dissemination, realized returns
Expected return, cost of equity capital, risk premium, cash flow news,realized returns
International Accounting, US GAAP Reconciliation, Foreign Private Issuers
Segment, disclosure, SFAS No. 131, SFAS No. 14
Asset measurement; Business valuation; Decision-useful financial reporting information; Value-in-use; Value-in-exchange; Conceptual framework
Segment disclosures, SFAS 131, SFAS 14, ASC 280
conceptual framework, in-use, in-exchange, presidential scholar address
implied cost of capital, expected returns, realized returns, cash flow news
segment disclosure, proprietary cost, forecast error, consensus
cost of equity capital, risk premium
