Mostrar el registro sencillo del ítem
Ponencia
Contraste empírico de la propuesta de valoración desarrollada por Feltham y Ohlson (1995)
dc.contributor.editor | Díez de Castro, Enrique Carlos | es |
dc.contributor.editor | Brândao, Elísio | es |
dc.creator | Caro Fernández, Sonia | es |
dc.date.accessioned | 2018-11-09T20:27:57Z | |
dc.date.available | 2018-11-09T20:27:57Z | |
dc.date.issued | 2005 | |
dc.identifier.citation | Caro Fernández, S. (2005). Contraste empírico de la propuesta de valoración desarrollada por Feltham y Ohlson (1995). En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (193-208), Sevilla: Universidad de Sevilla. | |
dc.identifier.isbn | 84-96378-10-1 | es |
dc.identifier.uri | https://hdl.handle.net/11441/80026 | |
dc.description.abstract | 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 and book values of a sample of Spanish listed companies reveal that there is a consistent basis to claim that Feltham and Ohlson’s valuation model is not valid in practice. | es |
dc.format | application/pdf | es |
dc.language.iso | spa | es |
dc.publisher | Universidad de Sevilla | es |
dc.relation.ispartof | Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 193-208 | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 Internacional | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | * |
dc.subject | Firm valuation | es |
dc.subject | Linear information dynamics | es |
dc.title | Contraste empírico de la propuesta de valoración desarrollada por Feltham y Ohlson (1995) | es |
dc.type | info:eu-repo/semantics/conferenceObject | es |
dcterms.identifier | https://ror.org/03yxnpp24 | |
dc.type.version | info:eu-repo/semantics/publishedVersion | es |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | es |
dc.contributor.affiliation | Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera | es |
idus.format.extent | 16 p. | es |
dc.publication.initialPage | 193 | es |
dc.publication.endPage | 208 | es |
dc.eventtitle | Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management | es |
dc.eventinstitution | Sevilla | es |
dc.relation.publicationplace | Sevilla | es |
Ficheros | Tamaño | Formato | Ver | Descripción |
---|---|---|---|---|
Contraste_empírico_de_la_propu ... | 283.2Kb | [PDF] | Ver/ | |