Earnings properties and accounting valuation in the euro zone

Autor: Grambovas, Christos A.

Externí odkaz: https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270689

Earnings: Concepts vs. Reported

Autor: Grambovas, Christos, Garcia Lara, Juan Manuel, Ohlson, James, Walker, Martin

Publikováno v: Grambovas, C, Garcia Lara, J M, Ohlson, J & Walker, M 2017, ' Earnings: Concepts vs. Reported ', Journal of Law, Finance, and Accounting, vol. 2, no. 2, pp. 347-384 . https://doi.org/10.1561/108.00000018

The paper examines three benchmark earnings concepts: (i) permanent earnings with the cost-of-equity determining the capitalization, (ii) permanent earnings with the risk-free rate determining the capitalization, and (iii) economic earnings (Hicks’

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3818::12371fca2620791af4c82cbbeec1eaa2
https://doi.org/10.1561/108.00000018

Earnings conservatism: panel data evidence from the European Union and the United States.

Autor: Grambovas, Christos A.¹ christos.grambovas@mbs.ac.uk, Giner, Begoña², Christodoulou, Demetris³

Publikováno v: Abacus. Sep/Dec2006, Vol. 42 Issue 3/4, p354-378. 25p. 5 Charts, 4 Graphs.

Earnings: Concepts versus Reported.

Autor: Grambovas, Christos A., Garcia Lara, Juan Manuel, Ohlson, James, Walker, Martin

Publikováno v: Journal of Law, Finance & Accounting; 2017, Vol. 2 Issue 2, p347-384, 38p