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Residual income valuation models and inflation

Ashton, David; Peasnell, Ken V.; Wang, Pengguo - In: European accounting review 20 (2011) 3, pp. 459-483

Persistent link: https://www.econbiz.de/10009304763

Terminal valuations, growth rates and the implied cost of capital

Ashton, David; Wang, Pengguo - In: Review of accounting studies 18 (2013) 1, pp. 261-290

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Valuation weights, linear dynamics and accounting conservatism : an empirical analysis

Ashton, David; Wang, Pengguo - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 1-25

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Conservatism in residual income models : theory and supporting evidence

Ashton, David; Wang, Pengguo - In: Accounting and business research : a research quarterly … 45 (2015) 3, pp. 387-410

Persistent link: https://www.econbiz.de/10011405660

Linear information dynamics, aggregation, dividends and 'dirty surplus' accounting

Ashton, David; Cooke, Terry; Tippett, Mark; Wang, Pengguo - In: Accounting and business research : a research quarterly … 34 (2004) 4, pp. 277-300

Persistent link: https://www.econbiz.de/10006164386

Residual Income Valuation Models and Inflation

Ashton, David; Peasnell, Ken; Wang, Pengguo - In: European Accounting Review 20 (2011) 3, pp. 459-483

Existing empirical evidence suggests that residual income valuation models based on historical cost accounting considerably underestimate equity values. One possible explanation is the use of historical cost accounting under inflationary conditions. In this paper, we use a residual income...

Persistent link: https://www.econbiz.de/10010619277