haku: @author Thomas, H. / yhteensä: 69
viite: 13 / 69
Tekijä: | Stark, W. Thomas, H. |
Otsikko: | On the empirical relationship between market value and residual income in the UK |
Lehti: | Management Accounting Research
1998 : DEC, VOL. 9:4, p. 445-460 |
Asiasana: | MANAGEMENT ACCOUNTING UNITED KINGDOM RESIDUAL INCOME |
Kieli: | eng |
Tiivistelmä: | This paper examines the empirical cross-sectional relationship between residual income and market value for U.K. firms. It does so because of recent claims that RI is a better measure for use by firms in internal planning and control activities than, say earnings. If such is the case, then RI has a stronger association with market value than for example, earnings. The relationship between RI and market value is by no means perfect. Nonetheless, RI has a stronger association with market value. |
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