Firm valuation and accounting numbers

Detalhes bibliográficos
Autor(a) principal: Brealey, Richard A.
Data de Publicação: 2000
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/9927
Resumo: Accounting information on earnings and book values is commonly used to help value a firm. The errors that arise from the use of these data stem from the fact that accounting depreciation is not generally equal to expected economic depreciation and that earnings are liable to random shocks. In this paper I discuss some general statements that can be made about the relative efficiency of estimates of firm value which are derived from accounting data.
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spelling Firm valuation and accounting numbersAccounting information on earnings and book values is commonly used to help value a firm. The errors that arise from the use of these data stem from the fact that accounting depreciation is not generally equal to expected economic depreciation and that earnings are liable to random shocks. In this paper I discuss some general statements that can be made about the relative efficiency of estimates of firm value which are derived from accounting data.Instituto Superior de Economia e GestãoRepositório da Universidade de LisboaBrealey, Richard A.2015-10-28T15:55:26Z20002000-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/9927engBrealey, Richard A. (2000). "Firm valuation and accounting numbers". Estudos de Gestão, V(2):111-126info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-06T14:40:20Zoai:www.repository.utl.pt:10400.5/9927Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T16:56:30.367181Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Firm valuation and accounting numbers
title Firm valuation and accounting numbers
spellingShingle Firm valuation and accounting numbers
Brealey, Richard A.
title_short Firm valuation and accounting numbers
title_full Firm valuation and accounting numbers
title_fullStr Firm valuation and accounting numbers
title_full_unstemmed Firm valuation and accounting numbers
title_sort Firm valuation and accounting numbers
author Brealey, Richard A.
author_facet Brealey, Richard A.
author_role author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Brealey, Richard A.
description Accounting information on earnings and book values is commonly used to help value a firm. The errors that arise from the use of these data stem from the fact that accounting depreciation is not generally equal to expected economic depreciation and that earnings are liable to random shocks. In this paper I discuss some general statements that can be made about the relative efficiency of estimates of firm value which are derived from accounting data.
publishDate 2000
dc.date.none.fl_str_mv 2000
2000-01-01T00:00:00Z
2015-10-28T15:55:26Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/9927
url http://hdl.handle.net/10400.5/9927
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Brealey, Richard A. (2000). "Firm valuation and accounting numbers". Estudos de Gestão, V(2):111-126
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
publisher.none.fl_str_mv Instituto Superior de Economia e Gestão
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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