Search Results - subject:"Relative information content"

Earnings Less Risk-Free Interest Charge (ERIC) and stock returns - a value-based management perspective on ERIC's relative and incremental information content

Lueg, Rainer; Toft, Jon Svennesen - In: Journal of Risk and Financial Management 15 (2022) 8, pp. 1-21

This paper investigates the relative and incremental information content of KPMG's recently developed metric for shareholder value creation: earnings less risk-free interest charge (ERIC). We assess if ERIC has a better ability to predict stock returns than earnings, cash flow from operations...

Persistent link: https://www.econbiz.de/10014332569

Earnings Less Risk-Free Interest Charge (ERIC) and stock returns - a value-based management perspective on ERIC’s relative and incremental information content

Lueg, Rainer; Toft, Jon Svennesen - In: Journal of risk and financial management : JRFM 15 (2022) 8, pp. 1-21

Persistent link: https://www.econbiz.de/10013382189

Competing performance measures in predicting shareholder return of Indian pharmaceutical firms : an empirical evidence

Venugopal, Merugu; Reddy, M. Ravinder; Sharma G., Bhanu … - In: International journal of business excellence 18 (2019) 2, pp. 137-150

Persistent link: https://www.econbiz.de/10012052259

Relative and Differential Information Content of Economic Value Added, Earnings, Operating Cash Flow and Stock Return

Samadiyan, Behnam; parvizlou, Naser; ebrahimi, Hadi; … - In: International Journal of Asian Social Science 3 (2013) 1, pp. 29-37

The lack of satisfaction about using the traditional performance assessment has resulted in presenting several suggestions about new performance assessment criteria. Economic value added is one of the most important items among these criteria. In this research the superiority of economic value...

Persistent link: https://www.econbiz.de/10010766185

Relative and incremental explanatory power of economic value added over traditional profitability measures in explaining stock returns : evidence from Indian NSE listed pharmaceutical companies

Roy, Mahasweta; Das, Arindam - In: Research bulletin / The Institute of Cost Accountants … 42 (2016/2017) 4, pp. 139-153

Persistent link: https://www.econbiz.de/10011722536

The relative information content of cash flows and earnings affected by their extremity: UK evidence

Mostafa, Wael - In: Managerial Finance 40 (2014), pp. 646-661

Purpose - Many studies examine the relative information content of earnings and cash flows from operations. Most … relative information content of earnings and cash flows in the following four different cases: first, moderate earnings vs … fourth, extreme earnings vs extreme cash flows. Design/methodology/approach - To assess the relative information content of …

Persistent link: https://www.econbiz.de/10010795388

The relative information content of cash flows and earnings affected by their extremity : UK evidence

Mostafa, Wael - In: Managerial Finance 40 (2014) 7, pp. 646-661

Purpose – Many studies examine the relative information content of earnings and cash flows from operations. Most … relative information content of earnings and cash flows in the following four different cases: first, moderate earnings vs … fourth, extreme earnings vs extreme cash flows. Design/methodology/approach – To assess the relative information content of …

Persistent link: https://www.econbiz.de/10014941489

The relative information content of cash flows and earnings affected by their extremity : UK evidence

Mostafa, Wael - In: Managerial finance 40 (2014) 7, pp. 646-661

Persistent link: https://www.econbiz.de/10010391127

An inter industry analysis of EVA® versus traditional corporate financial performance measures : evidence from Indian market

Kumar, Satish - In: International journal of managerial and financial accounting 5 (2013) 3, pp. 219-252

Persistent link: https://www.econbiz.de/10010361592

Association of EVA and accounting earnings with market value: evidence from India

Kumar, Satish; Sharma, A.K. - In: Asia-Pacific Journal of Business Administration 3 (2011) 2, pp. 83-96

information content test reveal that NOAPT and OCF outperform EVA in explaining the market value of Indian companies. Incremental … content of EVA and other accounting‐based measures in explaining the market value added. Findings – The results about relative …

Persistent link: https://www.econbiz.de/10014674215