Log in

Relevant bibliographies by topics / Evidence valuation / Journal articles

To see the other types of publications on this topic, follow the link: Evidence valuation.

Journal articles on the topic 'Evidence valuation'

Author: Grafiati

Published: 11 September 2021

Last updated: 30 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Evidence valuation.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

De Araújo, José Anízio Rocha, Alceu Souza, Ademir Clemente, and Vicente Lima Crisóstomo. "Firm valuation in Brazil: evidence of overvaluation in the valuation reports." CONTRIBUCIONES A LAS CIENCIAS SOCIALES 16, no. 7 (2023): 5591–614. http://dx.doi.org/10.55905/revconv.16n.7-024.

Full text

Abstract:

Under the Agency theoretical framework, information asymmetry is crucial in stakeholders’ conflicts. This problem may be present in the process of firm valuation. This work aims to analyze the determinants of the added value of firm financial experts’ valuations, i.e., the difference between disclosed firm value in the valuation report and firm market value. The study assesses the effect of ownership concentration, firm size, the costs of preparing the valuation report, and stock liquidity estimating a set of econometric models. The sample is composed of all firm valuation reports undertaken i

APA, Harvard, Vancouver, ISO, and other styles

2

Abidoye, Rotimi Boluwatife, Ma Junge, Terence Y. M. Lam, Tunbosun Biodun Oyedokun, and Malvern Leonard Tipping. "Property valuation methods in practice: evidence from Australia." Property Management 37, no. 5 (2019): 701–18. http://dx.doi.org/10.1108/pm-04-2019-0018.

Full text

Abstract:

Purpose Improving valuation accuracy, especially for sale and acquisition purposes, remains one of the key targets of the global real estate research agenda. Among other recommendations, it has been argued that the use of technology-based advanced valuation methods can help to narrow the gap between asset valuations and actual sale prices. The purpose of this paper is to investigate the property valuation methods being adopted by Australian valuers and the factors influencing their level of awareness and adoption of the methods. Design/methodology/approach An online questionnaire survey was co

APA, Harvard, Vancouver, ISO, and other styles

3

Nel, WS, and NJ le Roux . "Precision, Consistency and Bias in Emerging Equity Markets." Journal of Economics and Behavioral Studies 6, no. 5 (2014): 386–99. http://dx.doi.org/10.22610/jebs.v6i5.501.

Full text

Abstract:

The use of multiples is a popular approach employed by analysts to perform valuations. These multiples are based on optimal value drivers, the valuation performance of which should be underpinned by empirical findings from carefully designed, unbiased research initiatives. This paper firstly investigates the risk of biasing the design of market-based studies which aim to test the valuation performance of individual value drivers. The evidence revealed that, when testing the valuation performance of value drivers, there is an inherent risk of biasing the design of a study of this kind, and ther

APA, Harvard, Vancouver, ISO, and other styles

4

Nel, WS. "An Optimal Peer Group Selection Strategy for Multiples-Based Modelling in the South African Equity Market." Journal of Economics and Behavioral Studies 7, no. 3(J) (2015): 30–46. http://dx.doi.org/10.22610/jebs.v7i3(j).580.

Full text

Abstract:

Although peer group selection is a key consideration when performing multiples-based valuations, there is a lack of theoretical guidance on an optimal peer group selection strategy in emerging markets. Principal Component Analysis-based biplots and correlation monoplots are used to assess the valuation performance of multiples whose peer groups are based on either industry classification or valuation fundamentals. The evidence suggests that multiples whose peer groups are based on valuation fundamentals outperform multiples whose peer groups are based on industry classifications, with a combin

APA, Harvard, Vancouver, ISO, and other styles

5

Crosby, Neil, John Murdoch, and Anthony Lavers. "Expert valuation witnesses in the UK – problems and solutions." Journal of Property Investment & Finance 20, no. 4 (2002): 316–53. http://dx.doi.org/10.1108/14635780210435038.

Full text

Abstract:

This paper addresses the performance, training and organisation of expert valuation witnesses in the UK. Previous research, based on analysis of professional negligence cases in the UK courts, had found that expert valuation witnesses do not always perform rationally, for example informing courts that valuations can be undertaken within acceptable tolerances of valuation accuracy, while giving expert evidence that differed by more than these tolerances. There was evidence that, while well aware of their overriding duty to the court or tribunal, expert witnesses were frequently producing client

APA, Harvard, Vancouver, ISO, and other styles

6

Ong, Chui Zi, Rasidah Mohd-Rashid, and Kamarun Nisham Taufil-Mohd. "IPO valuation using the price-multiple methods: evidence from Malaysia." Journal of Financial Reporting and Accounting 19, no. 4 (2021): 540–70. http://dx.doi.org/10.1108/jfra-05-2020-0128.

Full text

Abstract:

Purpose This study aims to investigate the valuation accuracy of Malaysian initial public offerings (IPOs) by using price-multiple methods. Design/methodology/approach Cross-sectional data including 467 IPOs listed on the Malaysian stock exchange were used for the period of 2000–2017. This study used univariate ordinary least square (OLS) regression to analyse the relationship between IPOs’ price-multiples and comparable firms’ price-multiples. The test of valuation accuracy was conducted via computing valuation errors by segregating the sample into two groups: fixed-price IPOs and book-built

APA, Harvard, Vancouver, ISO, and other styles

7

Cici, Gjergji, Alexander Kempf, and Alexander Puetz. "The Valuation of Hedge Funds’ Equity Positions." Journal of Financial and Quantitative Analysis 51, no. 3 (2016): 1013–37. http://dx.doi.org/10.1017/s0022109016000351.

Full text

Abstract:

AbstractWe provide evidence on the valuation of equity positions by hedge funds. Reported valuations deviate from standard valuations based on closing prices from the Center for Research in Security Prices for roughly 7% of the positions. These equity valuation deviations are positively related to illiquidity and price volatility of the underlying stocks. They respond to past performance and intensify after an advisor starts reporting to a commercial database. Furthermore, advisors with more valuation deviations show a stronger discontinuity in their reported returns around 0, manage a higher

APA, Harvard, Vancouver, ISO, and other styles

8

Nowicki, Margaret D., Eric E. Lewis, and Jeffrey W. Lippitt. "Preparing your business for valuation." New England Journal of Entrepreneurship 8, no. 2 (2005): 59–64. http://dx.doi.org/10.1108/neje-08-01-2005-b006.

Full text

Abstract:

There is a tremendous need for the valuation of small businesses. Oftentimes, small businessowners do not have the wherewithal to gather the data and keep it up to date for use in situations that require valuation. Formal valuations are necessary because they provide objective evidence of value, in contrast to value set by markets on which public companies are traded. This article focuses on some factors that impact the valuation of the business and will help small businessowners feel more comfortable talking with financial professionals about how the business might be valued.

APA, Harvard, Vancouver, ISO, and other styles

9

Jackson, Mark, Sonja Pippin, and Jeffrey A. Wong. "Court Rulings in Estate Tax Cases: Is Gender a Factor?" ATA Journal of Legal Tax Research 12, no. 2 (2014): 74–84. http://dx.doi.org/10.2308/jltr-50914.

Full text

Abstract:

ABSTRACT The U.S. court system plays an important role in resolving asset valuation disagreements between taxpayers and the taxing authority. A recent study examining the relation between court valuations of estates and case/judge attributes finds evidence suggesting that the number of appraisers used by the taxpayer, the type of asset being valued, and the age and complexity of the case are related to the decisions of the court. We extend this study by testing for the effect of judges' gender. We find evidence that male judges tend to favor the taxpayer in valuation disputes.

APA, Harvard, Vancouver, ISO, and other styles

10

d, d. "Equity Financing for Innovation and Firm Value: International Evidence." Institute of Management and Economy Research 14, no. 4 (2023): 23–36. http://dx.doi.org/10.32599/apjb.14.4.202312.23.

Full text

Abstract:

Purpose - This study investigates the impact of equity financing on the valuation of R&D investments using a sample of firms from 33 countries from 1997 to 2018. Design/methodology/approach - I use a modified version of the valuation regression widely used in the literature. Findings - I find evidence that R&D investments are more highly valued when financed through equity. In contrast, debt financing does not affect the valuation of R&D investments. I also document that the impact of equity financing on R&D investment valuation weakens during the financial crisis.&

APA, Harvard, Vancouver, ISO, and other styles

11

Nel, WS, BW Bruwer, and NJ Le Roux. "Equity- And Entity-Based Multiples In Emerging Markets: Evidence From The JSE Securities Exchange." Journal of Applied Business Research (JABR) 29, no. 3 (2013): 829. http://dx.doi.org/10.19030/jabr.v29i3.7784.

Full text

Abstract:

<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span style="color: black; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.0pt;"><span style="font-size: x-small;">Analysts typically distinguish between equity- and entity-based approaches when employing the free cash flow model to perform equity valuations. However, when multiples are used to perform equity valuations, analysts often neglect to disti

APA, Harvard, Vancouver, ISO, and other styles

12

Carter, Kelly. "Do sentimental investors price rational information? Evidence from the Boston Celtics." Managerial Finance 46, no. 9 (2020): 1199–214. http://dx.doi.org/10.1108/mf-11-2019-0573.

Full text

Abstract:

PurposeMuch evidence exists that rational investors factor rational information into their valuation of shares. This paper aims to examine whether sentimental investors do the same.Design/methodology/approachTo investigate this issue, the author measures sentimental investors’ reaction to the surprise player transactions of the Boston Celtics, which traded on the New York Stock Exchange for 18 years. The team’s shares were bought mainly as souvenirs by sports fans, whose largely unwavering support makes them perhaps the least likely investors to be influenced by rational information. Thus, if

APA, Harvard, Vancouver, ISO, and other styles

13

Komar, Irina. "Features of determining the market value of retail real estate and individual trade related properties during pre-trial evaluation and forensic examination." Real estate: economics, management, no. 1 (May 17, 2021): 20–24. http://dx.doi.org/10.22337/2073-8412-2021-1-20-24.

Full text

Abstract:

The present article deals with the specifics of valuation of retail property and individual trade related properties on the basis of the international experience and as recommended by International Valuation Standards and RICS (The Royal Institution of Chartered Surveyors (Great Britain)) valuation standards (Red Book). The present article is justified as currently Russia lacks a standard, uniform for the valuers or legal experts, to be used for the purposes of valuation of similar subjects. At the same time, methodical literature is insufficient while there are numerous property disputes that

APA, Harvard, Vancouver, ISO, and other styles

14

Smrčka, Luboš, Eva Kislingerová, Jiří Strouhal, Klára Kubíčková, and Markéta Kubíčková. "Valuation of Cultural Goods: Evaluation of Perspective Methods." International Journal of Entrepreneurial Knowledge 2, no. 2 (2014): 45–56. http://dx.doi.org/10.1515/ijek-2015-0005.

Full text

Abstract:

ABSTRACT Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse t

APA, Harvard, Vancouver, ISO, and other styles

15

Baalouch, Fatma, Salma Damak-Ayadi, Khaled Hussainey, and Issal Haj-Salem. "The consequences of environmental disclosure quality: Evidence from France." Corporate Governance and Sustainability Review 7, no. 3 (2023): 8–20. http://dx.doi.org/10.22495/cgsrv7i3p1.

Full text

Abstract:

We examine the consequences of environmental disclosure (ED) quality. We test to see if ED quality affects the cost of equity capital (COEC), market valuation, and institutional investors. We focus on the French context as France is one of the pioneer countries in the mandatory adoption of ED. Our sample includes companies listed in the Société des Bourses Françaises (SBF) 120 index for the period 2009–2014. To measure ED quality, we use the qualitative attributes of information quality. The manual content analysis is then used to calculate the score of ED quality. We then link our ED measurem

APA, Harvard, Vancouver, ISO, and other styles

16

Senechal, T. J. "Valuation for Arbitration: Compensation Standards, Valuation Methods and Expert Evidence." Journal of World Energy Law & Business 1, no. 3 (2008): 250–52. http://dx.doi.org/10.1093/jwelb/jwn015.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Nel, Soon, and Niël le Roux. "The valuation performance of mathematically-optimised, equity-based composite multiples." Journal of Economics, Finance and Administrative Science 22, no. 43 (2017): 224–50. http://dx.doi.org/10.1108/jefas-02-2017-0042.

Full text

Abstract:

Purpose This paper aims to examine the valuation precision of composite models in each of six key industries in South Africa. The objective is to ascertain whether equity-based composite multiples models produce more accurate equity valuations than optimal equity-based, single-factor multiples models. Design/methodology/approach This study applied principal component regression and various mathematical optimisation methods to test the valuation precision of equity-based composite multiples models vis-à-vis equity-based, single-factor multiples models. Findings The findings confirmed that equit

APA, Harvard, Vancouver, ISO, and other styles

18

Reis, Pedro Nogueira, and Mário Gomes Augusto. "What Is a Firm’s Life Expectancy? Empirical Evidence in the Context of Portuguese Companies." Journal of Business Valuation and Economic Loss Analysis 10, no. 1 (2015): 45–75. http://dx.doi.org/10.1515/jbvela-2014-0003.

Full text

Abstract:

AbstractIt isa fact that the uncertainty about a firm’s future has to be measured and incorporated into a company’s valuation throughout the explicit analysis period – in the continuing or terminal value within valuation models. One of the concerns that can influence the continuing value of enterprises, which is not explicitly considered in traditional valuation models, is a firm’s average life expectancy. Although the literature has studied the life cycle of a firm, there is still a considerable lack of references on this topic. If we ignore the period during which a company has the ability t

APA, Harvard, Vancouver, ISO, and other styles

19

Gutacker, Nils, Thomas Patton, Koonal Shah, and David Parkin. "Using EQ-5D Data to Measure Hospital Performance: Are General Population Values Distorting Patients’ Choices?" Medical Decision Making 40, no. 4 (2020): 511–21. http://dx.doi.org/10.1177/0272989x20927705.

Full text

Abstract:

Background. The English National Health Service publishes hospital performance indicators based on average postoperative EQ-5D index scores after hip replacement surgery to inform prospective patients’ choices of hospital. Unidimensional index scores are derived from multidimensional health-related quality-of-life data using preference weights estimated from a sample of the UK general population. This raises normative concerns if general population preferences differ from those of the patients who are to be informed. This study explores how the source of valuation affects hospital performance

APA, Harvard, Vancouver, ISO, and other styles

20

Heller, J., and Daria Zlachevskaia. "Is it possible to improve methods of intellectual property valuation?" Zeszyty Teoretyczne Rachunkowości 45, no. 2 (2021): 161–86. http://dx.doi.org/10.5604/01.3001.0014.9568.

Full text

Abstract:

Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is tha

APA, Harvard, Vancouver, ISO, and other styles

21

Kucharska-Stasiak, Ewa, and Katarzyna Olbińska. "Reflecting Sustainability in Property Valuation - Defining the Problem." Real Estate Management and Valuation 26, no. 2 (2018): 60–70. http://dx.doi.org/10.2478/remav-2018-0016.

Full text

Abstract:

Abstract A major topic in discussions about environmental protection is the concept of sustainable development utilizing the economic criteria enhanced by environmental, social and ethical aspects. The concept inspired a new approach to construction and paved the way for the idea of sustainable buildings. Sustainable buildings are expected to offer economic benefits to their owners and tenants that should be reflected in property values. The authors test a hypothesis that the real estate market in Poland still fails to incorporate sustainability in property valuation. The article seeks evidenc

APA, Harvard, Vancouver, ISO, and other styles

22

Rowley, S., and P. Fisher. "A national valuation evidence database: the future of valuation data provision." Journal of Property Valuation and Investment 16, no. 1 (1998): 99–108. http://dx.doi.org/10.1108/14635789810205155.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Reitmaier, Christine, and Wolfgang Schultze. "Enhanced business reporting: value relevance and determinants of valuation-related disclosures." Journal of Intellectual Capital 18, no. 4 (2017): 832–67. http://dx.doi.org/10.1108/jic-12-2016-0136.

Full text

Abstract:

Purpose Enhanced business reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR disclosures that are directly related to firm valuation (value-based reporting (VBR)). Design/methodology/approach Data are hand collected from annual reports of German publicly listed companies over five years. The content analysis is based on the valuation-related disclosure framework of the German Schmalenbach Society of Business Administration. A 2SLS approach

APA, Harvard, Vancouver, ISO, and other styles

24

Kharroubi, Samer A. "Modeling SF-6D Health Utilities: Is Bayesian Approach Appropriate?" International Journal of Environmental Research and Public Health 18, no. 16 (2021): 8409. http://dx.doi.org/10.3390/ijerph18168409.

Full text

Abstract:

Background: Valuation studies of preference-based health measures like SF6D have been conducted in many countries. However, the cost of conducting such studies in countries with small populations or low- and middle-income countries (LMICs) can be prohibitive. There is potential to use results from readily available countries’ valuations to produce better valuation estimates. Methods: Data from Lebanon and UK SF-6D value sets were analyzed, where values for 49 and 249 health states were extracted from samples of Lebanon and UK populations, respectively, using standard gamble techniques. A nonpa

APA, Harvard, Vancouver, ISO, and other styles

25

Asres, Habtamu Bishaw, Hans Lind, and Belachew Yirsaw Alemu. "Understanding the Bases and Approaches of Mortgage Valuation in Ethiopia." JOURNAL OF AFRICAN REAL ESTATE RESEARCH 5, no. 1 (2020): 55–76. http://dx.doi.org/10.15641/jarer.v5i1.856.

Full text

Abstract:

In Ethiopia there is no mortgage valuation framework or a regulatory valuation institution. Due to this, financial institutions may value mortgage securities without any clear and consistent basis; resulting in confusion among experts and parties dependent on valuations for their business. Further, there is no previous empirical evidence on how banks or financial institutions value mortgage securities. This study is therefore intended to examine the practice of mortgage valuation adopted by Ethiopian banks by looking at valuation bases and their corresponding approaches. To meet this objective

APA, Harvard, Vancouver, ISO, and other styles

26

Guerry, Nicolas, and Martin Wallmeier. "Valuation of diversified banks: New evidence." Journal of Banking & Finance 80 (July 2017): 203–14. http://dx.doi.org/10.1016/j.jbankfin.2017.04.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Frensidy, Budi, Ryan Joshua Pelealu, and Robiyanto Robiyanto. "Analysis of Equity Valuation Models and Target Price Accuracy: An Evidence From Analyst Reports in Indonesia." SAGE Open 10, no. 4 (2020): 215824402094950. http://dx.doi.org/10.1177/2158244020949507.

Full text

Abstract:

This study examines whether investment analysts (sell-side) in Indonesia tend to prefer cash-flow-based valuation models over the accrual-based valuation model, how the accuracy of valuation models are used, and whether the use of both valuation models simultaneously for generating target prices can improve accuracy. The researchers conducted a comprehensive content analysis of 99 equity research reports for most companies listed in the LQ-45 index. The results show that in the accrual-based valuation model, in particular, the ratio of stock price to income (P/E) was the most popular valuation

APA, Harvard, Vancouver, ISO, and other styles

28

Bai, Yuchen, Tianyu Liu, and Ziyue Qin. "Valuation Analysis of Innovative Pharmaceutical Companies on STAR Market: Evidence from Zhifei Biological." Advances in Economics, Management and Political Sciences 35, no. 1 (2023): 158–64. http://dx.doi.org/10.54254/2754-1169/35/20231749.

Full text

Abstract:

The bio-pharmaceutical industry has gained great opportunities of develop-ment under the COVID-19 epidemic. In order to fit the current market situa-tion better in the post-epidemic era, the valuation analysis of the innovative pharmaceutical industry is conducted, using a model with Zhifei Biological as an example. Based on the assumption that new drugs under the develop-ment phase can also be viewed as assets in the valuation of the company, the DCF and pipeline models are used in the process of valuation. The outbreak of the COVID-19 epidemic has caused considerable changes in the valuation

APA, Harvard, Vancouver, ISO, and other styles

29

Mousa, Musaab, Judit Sági, and Zoltán Zéman. "Brand and Firm Value: Evidence from Arab Emerging Markets." Economies 9, no. 1 (2021): 5. http://dx.doi.org/10.3390/economies9010005.

Full text

Abstract:

This study aims to estimate the impact of brand as the most important intangible marketing asset on firm value, measured by share return in some Arab emerging market, as well analyze the moderating role of agency costs in the relationship between share return and brand. We use the Ohlson model of valuation with a sample of the most traded companies on four markets under study. The panel data regression results show a significant impact of brand on return as well as agency costs that promote the valuation model power, meaning that good corporate governance increases the degree of marketing inve

APA, Harvard, Vancouver, ISO, and other styles

30

Wang, Tiandong, and Tianxi Zhang. "The roles of accounting data in equity valuation: evidence from China." China Finance Review International 5, no. 1 (2015): 69–87. http://dx.doi.org/10.1108/cfri-07-2013-0084.

Full text

Abstract:

Purpose – The purpose of this paper is to examine the roles of earnings and book value (BV) in equity valuation. Design/methodology/approach – The authors apply model’s explanatory power to analyze the roles of accounting data and test the hypotheses empirically with a sample of Chinese listed companies between 2004 and 2010. Findings – The authors find that impact of accounting data on equity value is also dependent on profitability, but the behavior is non-monotonic. In the intermediate-profitability range, explanatory power of both earnings capitalization model and balance sheet model reach

APA, Harvard, Vancouver, ISO, and other styles

31

Ji, Xianzhe. "The Combined Effects of Financial and Market Indicators on the Valuation of New Listings: Evidence from the Biopharmaceutical Sector." Advances in Economics, Management and Political Sciences 95, no. 1 (2024): 141–48. http://dx.doi.org/10.54254/2754-1169/95/2024bh0102.

Full text

Abstract:

This study confirms that financial and market data have a significant impact on the valuation of newly listed companies, especially in the biopharmaceutical industry. Using multiple linear regression models, this paper found significant differences in the impact of EBITGR and EBITDAGR on price-to-earnings ratio (P/E Ratio) across years. Other indicators such as Total Asset Turnover, Return on Assets (ROA) and Debt to Equity Ratio (D/E Ratio) have weaker explanatory power and unstable influence. In addition, fluctuations in market valuations of listed companies are influenced by market sentimen

APA, Harvard, Vancouver, ISO, and other styles

32

Ji, Xianzhe. "The Combined Effects of Financial and Market Indicators on the Valuation of New Listings: Evidence from the Biopharmaceutical Sector." Advances in Economics, Management and Political Sciences 99, no. 1 (2024): 1–8. http://dx.doi.org/10.54254/2754-1169/99/2024bh0102.

Full text

Abstract:

This study confirms that financial and market data have a significant impact on the valuation of newly listed companies, especially in the biopharmaceutical industry. Using multiple linear regression models, this paper found significant differences in the impact of EBITGR and EBITDAGR on price-to-earnings ratio (P/E Ratio) across years. Other indicators such as Total Asset Turnover, Return on Assets (ROA) and Debt to Equity Ratio (D/E Ratio) have weaker explanatory power and unstable influence. In addition, fluctuations in market valuations of listed companies are influenced by market sentimen

APA, Harvard, Vancouver, ISO, and other styles

33

Tutino, Marco, and Marco Pompili. "Fair value accounting and management opportunism on earnings management in banking sector: First evidence." Corporate Ownership and Control 15 (2018): 59–69. http://dx.doi.org/10.22495/cocv15i2art5.

Full text

Abstract:

Accounting standard boards (IASB and FASB) have chosen fair value accounting (FVA) approach to help financial reporting users in the decision-making process. During recent years, an intense debate arose about the trade-off between relevance and reliability of accounting information in this approach. Even if fair value based information could be considered highly relevant and helpful from an investor’s perspective, many authors outline problems related to fair value hierarchy valuation of financial instruments. In particular, the discretionary use of unobservable inputs in financial instruments

APA, Harvard, Vancouver, ISO, and other styles

34

Fohlin, Caroline, and Zhikun Lu. "How Contagious Was the Panic of 1907? New Evidence from Trust Company Stocks." AEA Papers and Proceedings 111 (May 1, 2021): 514–19. http://dx.doi.org/10.1257/pandp.20211097.

Full text

Abstract:

Using a new dataset of all NYC trust company stocks, we study the impact of the Panic of 1907 and the ensuing cash infusion by JP Morgan and the Treasury. Using synthetic controls, we find that three “troubled” trusts performed far worse than the other trusts, whose valuations rebounded within a year. Moreover, trust companies connected to “money trust” banks maintained higher valuation than independents and rebounded much faster. The desire to prevent panic from spreading from infected trusts to financial institutions in his purview could explain Morgan's rapid intervention to stem the contag

APA, Harvard, Vancouver, ISO, and other styles

35

Byrka-Kita, Katarzyna, and Michał Grudziński. "Control Premium and Minority Discounts in Polish Business Valuation Practices – Evidence from Research." e-Finanse 13, no. 1 (2017): 1–14. http://dx.doi.org/10.1515/fiqf-2016-0014.

Full text

Abstract:

AbstractThe paper presents the results of a survey of business valuation practice in Poland. The aim of this study was to assess the premium for control as well as discounts for minority interests by practitioners involved in the valuation of companies in Poland. The survey was conducted on a sample of 191 respondents between February and April 2011. The population of entities under survey consists of: authorized NewConnect3 / Catalyst advisers, brokers, valuation analysts working for leading consulting firms, and experts appointed by the court. The evidence from the research demonstrates that

APA, Harvard, Vancouver, ISO, and other styles

36

Daradkah, Demeh Ahmad, and Moh'd Mahmoud Ajlouni. "The Effect of Corporate Governance on Bank's Dividend Policy: Evidence from Jordan." Australian Journal of Business and Management Research 03, no. 01 (2013): 30–39. http://dx.doi.org/10.52283/nswrca.ajbmr.20130301a04.

Full text

Abstract:

This study aims at investigating the relationship between corporate governance measures and dividends policy, along with other control variables, such as tax charges, growth rate, market valuation of the bank’s book value and profitability. Using all banks listed in Amman Stock Exchange during the period 2001-2009, the analysis is performed by employing each of the institutional ownership and top shareholders, separately, as a proxy of corporate governance (GC) and dividends payout ratio (DPR) as a proxy for the dividends. The empirical results show strong evidence on the importance of one sim

APA, Harvard, Vancouver, ISO, and other styles

37

Tiwari, Ranjit, and Harish Kumar Singla. "Do combining value estimates increase valuation accuracy? Evidence from Indian chemical industry." Journal of Accounting in Emerging Economies 5, no. 2 (2015): 170–83. http://dx.doi.org/10.1108/jaee-09-2012-0036.

Full text

Abstract:

Purpose – Being a developing nation with huge opportunity of growth prospects the assessment of valuation models becomes important to have a more realistic value estimate. The purpose of this paper is to empirically examine the comparative accuracy and explanatory performance of discounted cash flow (DCF) and residual income model (RIM) valuation models for the Indian chemical industry and come up with a composite valuation model. Design/methodology/approach – To achieve the objective of the study the authors first determine the intrinsic values using both the models. Comparisons of the models

APA, Harvard, Vancouver, ISO, and other styles

38

Jindra, Jan. "Seasoned Equity Offerings, Valuation and Timing: Evidence from 1980's and 1990's." Quarterly Journal of Finance 03, no. 03n04 (2013): 1350013. http://dx.doi.org/10.1142/s2010139213500134.

Full text

Abstract:

While the existing literature has focused on whether firms issue equity when they are overvalued, this paper examines whether there was a better time to issue seasoned equity when the valuation of a firm's shares might have been even more favorable. Using three valuation approaches, the findings suggest that: (1) the valuation of firms issuing seasoned equity is the most favorable at the time of the offering and (2) the estimated valuation errors are significantly related to the probability that firms will undertake a seasoned equity issue. These results are consistent with firms optimizing th

APA, Harvard, Vancouver, ISO, and other styles

39

Magiera, Frank T. "Dividend Taxation in Firm Valuation: New Evidence." CFA Digest 30, no. 3 (2000): 98–99. http://dx.doi.org/10.2469/dig.v30.n3.745.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Harris, Trevor S., and Deen Kemsley. "Dividend Taxation in Firm Valuation: New Evidence." Journal of Accounting Research 37, no. 2 (1999): 275. http://dx.doi.org/10.2307/2491410.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Auerbach, Alan J., and Kevin A. Hassett. "Dividend Taxes and Firm Valuation: New Evidence." American Economic Review 96, no. 2 (2006): 119–23. http://dx.doi.org/10.1257/000282806777212495.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Gaio, Cristina, and Clara Raposo. "Earnings quality and firm valuation: international evidence*." Accounting & Finance 51, no. 2 (2010): 467–99. http://dx.doi.org/10.1111/j.1467-629x.2010.00362.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Chay, J. B. Jong-Bom, Heuijung Kim, and Jungwon Suh. "Firm Age and Valuation: Evidence From Korea." Asia-Pacific Journal of Financial Studies 44, no. 5 (2015): 721–61. http://dx.doi.org/10.1111/ajfs.12111.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Wang, Chunyang, Haiyang Zhang, Liping Lu, Xirui Wang, and Ziyu Song. "Pollution and corporate valuation: evidence from China." Applied Economics 51, no. 32 (2019): 3516–30. http://dx.doi.org/10.1080/00036846.2019.1581915.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Lo, Chien-Ling, Pai-Ta Shih, Yaw-Huei Wang, and Min-Teh Yu. "VIX derivatives: Valuation models and empirical evidence." Pacific-Basin Finance Journal 53 (February 2019): 1–21. http://dx.doi.org/10.1016/j.pacfin.2018.09.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Sakawa, Hideaki, Naoki Watanabel, Hitoshi Sasaki, and Noriko Tanahashi. "Bank valuation and size: Evidence from Japan." Pacific-Basin Finance Journal 63 (October 2020): 101403. http://dx.doi.org/10.1016/j.pacfin.2020.101403.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Bouwman, Christa H. S., Kathleen Fuller, and Amrita S. Nain. "Market Valuation and Acquisition Quality: Empirical Evidence." Review of Financial Studies 22, no. 2 (2007): 633–79. http://dx.doi.org/10.1093/rfs/hhm073.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Qiu, Jianying, and Utz Weitzel. "Experimental evidence on valuation with multiple priors." Journal of Risk and Uncertainty 53, no. 1 (2016): 55–74. http://dx.doi.org/10.1007/s11166-016-9244-9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Harrison, Glenn W. "Experimental Evidence on Alternative Environmental Valuation Methods." Environmental and Resource Economics 34, no. 1 (2006): 125–62. http://dx.doi.org/10.1007/s10640-005-3792-9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Woo Jeong, Seok, Jinbae Kim, and Sungsoo Yoon. "Assigned Auditors and Market Valuation: Korean Evidence." Accounting Research Journal 20, no. 1 (2007): 37–46. http://dx.doi.org/10.1108/10309610780000688.

Full text

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!