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Contraste empírico de la propuesta de valoración desarrollada por Feltham y Ohlson (1995)

 

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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
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
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