The purpose of this book is to offer a more systematic and structured treatment of the research on accounting based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial...

Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4...