M715, Li Ka Shing Tower
Hung Hom, Kowloon
Hong Kong Polytechnic University - School of Accounting and Finance
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Valuation, Discounting, DDM, DCF, Free Cash Flows, Earnings growth
FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting
stochastic interest rates, valuation, Ohlson Model, random walk model of earnings, permanent earnings
Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts
Valuation, Risk, Return, Book-to-market, Earnings-to-price
U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap
Conceptual Framework, Consistency, Verifiability, Conventions
Spreadsheets, Financial Statement Analysis, Valuation, Teaching, Implementation, Ohlson, Gode
Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation
Valuation, RIV, OJ, earnings capitalization
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Earnings and earnings growth model, FSA, Residual income, RIV, Valuation
accounting standards, private GAAP
SEC Plan, Disclosure Accounting Standards, Enforcement
profitability, conservatism, free cash flow, invested capital
Permanent earnings, Economic Earnings, Firm valuation, Earnings yields
Permanent earnings, economic earnings, reported earnings, short term risk free rate of interest, Fed model, earnings growth and risk cancelling out, industrial firms, financial firms
Stochastic Interest Rates, Valuation, Ohlson Model, Random Walk Model of Earnings, Permanent Earnings
Market returns, valuation, goodness-of-fit, valuation gap, autoregressive framework
Ethics, Research methodology
the accrual anomaly, risk and anomaly explanations, new research method
File name: jbfa12019.
equity valuation, dividend policy, earnings, information dynamics
conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution
SEC, Strategic Plan, Enforcement, Disclosure
Regulatory Competition, Private Enterprises, GAAP
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