There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of accruals and cash flow measures to...

This study delves into the dynamic world Football Club Valuations, an area rich in economic and cultural significance. It addresses the complex issue of which factors most profoundly influence the enterprise value of a football club. Central to the hypothesis is the notion that a club's...

The objective of our paper is to analyze, how valuation practice deals with inflation especially for the terminal value, and how company value is influenced by assumptions set by practitioners. For that reason, we examine how vulnerable companies could be regarding struggles to pass on...