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...

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Bibliographic Details
Main Authors: Hsiao-Ching Lo, 羅筱靖
Other Authors: Show-Ming Tsao
Format: Others
Language:zh-TW
Published: 2002
Online Access:http://ndltd.ncl.edu.tw/handle/81548268736673375975