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The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a response to the International Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The response consisted of a literature-based...
Persistent link: https://www.econbiz.de/10011104547
This paper examines the use of valuation models by UK investment analysts. The study is based on, first, semi-structured interviews with 35 sell-side analysts from 10 leading investment banks and with 7 buy-side analysts from 3 asset management firms and, second, content analysis based on 98...
Persistent link: https://www.econbiz.de/10009468832
Purpose - To find out how UK investment analysts use valuation models. Design/methodology/approach - Cites prior studies using residual income and discounted cash flow (DCF) models, while proposing to interview analysts. Combines content analysis of 98 equity reports by investment bank analysts...
Persistent link: https://www.econbiz.de/10011425963
The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a response to the International Accounting Standards Board's (IASB's) 2013 Discussion Paper (DP) on completing and revising its Conceptual Framework. The response consisted of a literature-based...
Persistent link: https://www.econbiz.de/10011426575
This paper examines the use of valuation models by UK investment analysts. The study is based on, first, semi-structured interviews with 35 sell-side analysts from 10 leading investment banks and with 7 buy-side analysts from 3 asset management firms and, second, content analysis based on 98...
Persistent link: https://www.econbiz.de/10005462545
Persistent link: https://www.econbiz.de/10003771960
This paper examines the use of valuation models by UK investment analysts. The study is based on, first, semi-structured interviews with 35 sell-side analysts from 10 leading investment banks and with 7 buy-side analysts from 3 asset management firms and, second, content analysis based on 98...
Persistent link: https://www.econbiz.de/10012772598
Persistent link: https://www.econbiz.de/10008883284
Persistent link: https://www.econbiz.de/10008177559
Persistent link: https://www.econbiz.de/10013484635