Search Results - subject:"Book values"

Value relevance of accounting numbers and sustainability information in Europe : empirical evidence from nonfinancial companies

Migliavacca, Alessandro - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015065889

Do analysts provide information about other comprehensive income in book value forecasts for financial firms?

Black, Dirk; Neururer, Thaddeus - In: Advances in accounting : a research annual 64 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015060972

A Q-Theory of Banks

Begenau, Juliane; Bigio, Saki; Majerovitz, Jeremy; … - 2021

We propose a dynamic bank theory with a delayed loss recognition mechanism and a regulatory capital constraint at its core. The estimated model matches four facts about banks’ Tobin’s Q that summarize bank leverage dynamics. (1) Book and market equity values diverge, especially during...

Persistent link: https://www.econbiz.de/10012799656

A Q-theory of banks

Begenau, Juliane; Bigio, Saki; Majerovitz, Jeremy; … - 2021

We propose a dynamic bank theory with a delayed loss recognition mechanism and a regulatory capital constraint at its core. The estimated model matches four facts about banks' Tobin's Q that summarize bank leverage dynamics. (1) Book and market equity values diverge, especially during crises;...

Persistent link: https://www.econbiz.de/10012649212

Residual Income in Four Dimensions: Goal-Congruity, Controllability, Understandability and Practicability

CWYNAR, Andrzej - In: Timisoara Journal of Economics 2 (2009) 2(6), pp. 63-76

is based exclusively on unadjusted book values (RIBV) – which demonstrate outstandingly favorable levels of goal …

Persistent link: https://www.econbiz.de/10009291541

Book Values and Market Values of Equity and Debt

Realdon, Marco - Department of Economics and Related Studies, University … - 2006

This paper propses a contingent claims model to value a firm's debt and equity as functions of observable book values …

Persistent link: https://www.econbiz.de/10005328505

The Effect on Stock Prices of the Swedish Wealth Tax

Jennergren, L. Peter - Economics Institute for Research (SIR), … - 2004

section that it is an ambiguous operation to adjust accounting earnings (and book values) for new issues. Actually, deleting … the computation of preceding book values per share and accounting earnings per share. 14 Table 7. Results of regressions …). Generally speaking, the (accounting) value relevance of the regression model in Table 8 is quite high. Apparently, book values …

Persistent link: https://www.econbiz.de/10005802513