self-selected also with respect to residual earnings, women are not. …

self-selected also with respect to residual earnings, women are not. …

for corporate governance. Our main results are as follows. First, we find a complementary effect between residual earnings …. Corporate governance would substitute to non-GAAP measures (number) for residual earnings valuation. Third governance itself has … a positive impact on residual earnings valuation. However, unlike the number of non-GAAP published, the level of detail …

This paper compares three valuation models – discounted dividends, discounted cash flow, and residual earnings – using …