haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
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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.
SCIMA tietueen numero: 189862
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