haku: @indexterm VALUATION / yhteensä: 677
viite: 288 / 677
| Tekijä: | Dechow, P. |
| Otsikko: | An empirical assessment of the residual income valuation model |
| Lehti: | Journal of Accounting & Economics
1999 : JAN, VOL. 26:1-3, p. 1-34 |
| Asiasana: | ECONOMICS INCOMES VALUATION |
| Kieli: | eng |
| Tiivistelmä: | This paper provides an empirical assessment of the residual income valuation model proposed in Ohlson (Ohlson,1995). The authors point out that existing empirical research relying on Ohlson's model is similar to past research relying explicitly on the dividend-discounting model. The authors establish that the key original empirical implications of Ohlson's model stem from the information dynamics that link current information to future residual income. The empirical results generally support Ohlson's information dynamics. |
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