132
Views
6
CrossRef citations to date
0
Altmetric
Original Article

Equity valuation in practice: The influence of net financial expenses

Pages 122-131 | Received 30 May 2012, Accepted 23 Apr 2013, Published online: 27 Feb 2019

References

  • D.AboodyB.LevThe value relevance of intangibles: The case of software capitalizationJournal of Accounting Research361998161191
  • T.AnderssonC.HaslamThe private equity business model: On terra firma or shifting sands?Accounting Forum3620122737
  • T.AnderssonC.HaslamE.LeeN.TsitisianisFinancialized accounts: Share buy-backs, mark to market and holding the financial line in the S&P 500Accounting Forum312007165178
  • P.J.ArnoldGlobal financial crisis: The challenge to accounting researchAccounting, Organizations & Society342009803809
  • B.BarlevJ.R.HaddadFair value accounting and the management of the firmCritical Perspectives on Accounting142003383415
  • M.E.BarthW.H.BeaverW.R.LandsmanValue-relevance of banks’ fair value disclosures under SFAS No. 107Accounting Review711996513537
  • M.E.BarthD.P.CramK.K.NelsonAccruals and the prediction of future cash flowsThe Accounting Review7620012758
  • M.E.BarthD.TaylorIn defense of fair value: Weighing the evidence on earnings management and asset securitizationsJournal of Accounting & Economics4920102633
  • L.A.BeislandThe value relevance of accounting information during the global financial crisis: Evidence from NorwayInternational Journal of Economics and Accounting2013 in press
  • T.A.CarnesUnexpected changes in quarterly financial-statement line items and their relationship to stock pricesAcademy of Accounting and Financial Studies Journal10200699116
  • T.J.CarrollT.J.LinsmeierK.R.PetroniThe reliability of fair value versus historical cost information: Evidence from closed-end mutual fundsJournal of Accounting, Auditing & Finance182003123
  • P.ChristensenG.A.FelthamEconomics of accounting. Information in markets2003SpringerNew York
  • D.W.CollinsE.L.MaydewI.S.WeissChanges in the value-relevance of earnings and book values over the past forty yearsJournal of Accounting & Economics2419973967
  • J.DanboltW.ReesAn experiment in fair value accounting: UK investment vehicleEuropean Accounting Review172008271303
  • M.DeFondM.HungR.TrezevantInvestor protection and the information content of annual earnings announcements: international evidenceJournal of Accounting & Economics4320073767
  • FASB. (2006). The fair value option for financial assets and financial liabilities – including an amendment of FASB statement no. 115. FASB Exposure Draft, January 25, 2006.
  • J.R.GrahamC.R.HarveyS.RajgopalThe economic implications of corporate financial reportingJournal of Accounting & Economics402005373
  • J.R.GrahamC.R.HarveyS.RajgopalValue destruction and financial reporting decisionsFinancial Analysts Journal6220062739
  • D.GwilliamR.H.G.JacksonFair value in financial reporting: Problems and pitfalls in practice: A case study analysis of the use of fair valuation at EnronAccounting Forum322008240259
  • D.HatherlyG.KretzschmarCapital and income financialization: Accounting for the 2008 financial crisisAccounting Forum352011209216
  • E.HeilpernC.HaslamT.AnderssonWhen it comes to the crunch: What are the drivers of the US banking crisis?Accounting Forum33200999113
  • F.G.Hernández HernándezAnother step towards full fair value accounting for financial instrumentsAccounting Forum282004167179
  • D.HerrmannS.M.SaudagaranW.B.ThomasThe quality of fair value measures for property, plant, and equipmentAccounting Forum3020064359
  • I.K.KhuranaK.Myung-SunRelative value relevance of historical cost vs. fair value: Evidence from bank holding companiesJournal of Accounting & Public Policy2220031942
  • R.La PortaF.Lopez de SilanesA.SheiferR.VishneyLaw and financeJournal of Political Economy106199811131155
  • C.LauxC.LeuzDid fair-value Accounting contribute to the financial crisis?Journal of Economic Perspectives24201093118
  • C.LeuzN.NandaP.D.WysockiEarnings management and investor protection: an international comparisonJournal of Financial Economics692003505527
  • B.LevT.SougiannisThe capitalization, amortization, and value-relevance of R&DJournal of Accounting & Economics211996107138
  • D.NissimS.H.PenmanPrinciples for the application of fair value accounting white paper number 22008Center for Excellence in Accounting and Security Analysis: Columbia Business School
  • J.A.OhlsonEarnings, book values, and dividends in equity valuationContemporary Accounting Research111995661687
  • J.A.OhlsonS.H.PenmanDisaggregated accounting data as explanatory variables for returnsJournal of Accounting, Auditing & Finance71992553573
  • S.H.PenmanCombining earnings and book value in equity valuationContemporary Accounting Research151998291324
  • S.H.PenmanFinancial statement analysis and security valuationfifth ed.2013McGraw-HillNew York
  • S.H.PenmanFinancial reporting quality: is fair value a plus or a minus?Accounting & Business Research2007Wolters KluwerUK3343
  • J.RonenTo fair value or not to fair value: A broader perspectiveAbacus442008181208
  • R.G.SloanDo stock prices fully reflect information in accruals and cash flows about future earnings?Accounting Review711996289315
  • X.-J.ZhangConservative accounting and equity valuationJournal of Accounting & Economics292000125149

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.