haku: @author Wang, P. / yhteensä: 18
viite: 3 / 18
| Tekijä: | Walker, M. Wang, P. |
| Otsikko: | Towards an understanding of profitability analysis within the residual income valuation framework |
| Lehti: | Accounting and Business Research
2003 : VOL. 33:3, p. 235-246 |
| Asiasana: | Accounting Incomes Profitability Valuation |
| Kieli: | eng |
| Tiivistelmä: | It is aruged here that there is a mis-match between formal theoretical accounting valuation models, and practical approaches to profitability analysis and valuation. Particularly, none of the linear information models published to date exhibit an obvious role for profitability analysis. This article investigates potential analytical links between formal valuation models and practical profitability analysis. In specific, the authors attempt to show how key features of practical profitability analysis might be incorporated into formal valuation models. |
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