Information dynamics, dividend displacement, conservatism, and earnings measurement : a development of the Ohlson (1995) valuation framework
Colin D. B. Clubb
| Year of publication: |
2013
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|---|---|
| Authors: | Clubb, Colin D. B. |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 18.2013, 2, p. 360-385
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| Subject: | Equity valuation | Abnormal earnings | Linear information models | Dividend irrelevance | Accounting conservatism | Financial reporting | Dividende | Dividend | Bilanzpolitik | Accounting policy | Finanzanalyse | Financial analysis | Theorie | Theory | Unternehmensbewertung | Firm valuation | Börsenkurs | Share price | Gewinn | Profit | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009767189