Accruals, Cash Flows And Equity Values
碩士 === 中原大學 === 會計研究所 === 90 === This study develop linear information model(LIM)and accounting-based valuation model by utilizing the framework in Ohlson(1999)and add the conservatism parameter of Feltham and Ohlson(1995). We also replace the information other than abnormal earnings for an intercep...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2002
|
Online Access: | http://ndltd.ncl.edu.tw/handle/81548268736673375975 |