Search Results - subject:"Valuation Models"

Market transaction characteristics and pricing effect of accounting valuation models

Hu, Yiming; Tian, Xinmin; Zhu, Zhiyong - In: China Finance Review International 6 (2016) 1, pp. 2-31

less than that of profit per share and lower pricing effect of valuation models; third, when the price earning (PE) of … listed companies reaches certain level, the overall explanation capacity of accounting valuation models will become lower as … accounting valuation model is obviously lower; fifth, the pricing effect of accounting valuation models in a bull market is lower …

Persistent link: https://www.econbiz.de/10014694570

On volatility smile and an investment strategy with out-of-the-money calls

Talponen, Jarno - In: Mathematics and financial economics 10 (2016) 2, pp. 113-125

Persistent link: https://www.econbiz.de/10011485897

Market transaction characteristics and pricing effect of accounting valuation models

Hu, Yiming; Tian, Xinmin; Zhu, Zhiyong - In: China finance review international 6 (2016) 1, pp. 2-31

Persistent link: https://www.econbiz.de/10011722586

Asset valuation : a synthesis of existing literature and new insights

Sen, Subir; Mazumder, Sourav - In: Research bulletin / The Institute of Cost Accountants … 42 (2016) 1, pp. 45-52

Persistent link: https://www.econbiz.de/10011621667

Valuation of Convexity Related Interest Rate Derivatives

Witzany, Jiří - In: Prague Economic Papers 2009 (2009) 4, pp. 309-326

We investigate valuation of derivatives with payoff defined as a nonlinear though close to linear function of tradable underlying assets. Interest rate derivatives involving Libor or swap rates in arrears, i.e. rates paid at wrong time, are a typical example. It is generally tempting to replace...

Persistent link: https://www.econbiz.de/10008548680

Accounting valuation models under international financial reporting standards: evidence from some European listed companies

Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101

valuation models as the historical cost versus Fair Value Accounting (FVA) following the mandatory IFRS adoption. We use a panel … comparing the accounting quality of voluntary IFRS-firms and DS-firms and the choice of the more relevant accounting valuation … models. This study highlights the importance of fair value for the improvement of investors' making decisions. …

Persistent link: https://www.econbiz.de/10011207779

Does accrual management impair the performance of earnings-based valuation models?

Courteau, Lucie; Kao, Jennifer L.; Tian, Yao - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 101-137

Persistent link: https://www.econbiz.de/10011525585

Temporary stock market bubbles : further evidence from Germany

Humpe, Andreas; Zakrewski, Mario - In: Investment management and financial innovations 12 (2015) 2, pp. 33-40

Persistent link: https://www.econbiz.de/10011500140

A Joint Estimation Method to Combine Dichotomous Choice CVM Models with Count Data TCM Models Corrected for Truncation and Endogenous Stratification

Gonzalez, Juan Marcos; Loomis, John B.; Gonzalez-Caban, … - In: Journal of Agricultural and Applied Economics 40 (2008) 02

We update the joint estimation of revealed and stated preference data of previously published research to allow for joint estimation of the Travel Cost Method (TCM) portion using count data models. The TCM estimation also corrects for truncation and endogenous stratification as well as...

Persistent link: https://www.econbiz.de/10005513877

Valuation of convexity related derivatives

Witzany, Jiří - 2008

We will investigate valuation of derivatives with payoff defined as a nonlinear though close to linear function of tradable underlying assets. Derivatives involving Libor or swap rates in arrears, i.e. rates paid in a wrong time, are a typical example. It is generally tempting to replace the...

Persistent link: https://www.econbiz.de/10010322240