haku: @author Garvey, G.T. / yhteensä: 2
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| Tekijä: | Garvey, G.T. Milbourn, T.T. |
| Otsikko: | EVA versus earnings: does it matter which is more highly correlated with stock returns? |
| Lehti: | Journal of Accounting Research
2000 : VOL. 38:SUPPLEMENT, p. 209-245 |
| Asiasana: | EARNINGS INCENTIVES PERFORMANCE APPRAISAL VALUE ADDED |
| Kieli: | eng |
| Tiivistelmä: | Rather than model detailed differences between EVA (Economic Value Added) and traditional measures such as earnings, the authors focus on the problem that while the variability of each measure is observable, its exact information (signal) content is not. The model provides a formal method for researchers to ascertain the relative value of alternative accounting-based measures based on two distinct uses of the stock price. |
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