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Ponencia
Contraste empírico de la propuesta de valoración desarrollada por Feltham y Ohlson (1995)
(Universidad de Sevilla, 2005)
This paper provides an empirical test of the Linear Information Dynamics underlying Feltham and Ohlson’s [1995] approach to firm valuation based on accounting numbers. Results of a time-series analysis of prices, earnings ...
Ponencia
Modelos de valoración basados en magnitudes contables: limitaciones del modelo de resultado residual
(Universidad de Sevilla, 2005)
Capital markets accounting research has recently redirected its interest towards valuation models. During the past decade, the Residual Income Valuation Model (RIVM) has become prominent in the literature. The objective ...