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| Author: | Skogsvik, K. |
| Title: | Conservative accounting principles, equity valuation and the importance of voluntary disclosures. |
| Journal: | British Accounting Review
1998 : DEC, VOL. 30:4, p. 361-381 |
| Index terms: | Accounting principles Equity capital Disclosure Company reports |
| Language: | eng |
| Abstract: | In this paper voluntary disclosures are considered to provide complementary information in fundamental valuation analysis. The research questions are concerned with the importance of voluntary disclosures in a valuation framework of this kind. The results imply that voluntary disclosures for typical operating companies are expected to be concerned with the prediction of net income for the next period, the long-run future development of the book return on owners' equity, and the accounting cost matching bias of owners' equity. |
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