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Keyword

book value

Description: The accounting value of an asset or company as recorded on its balance sheet.
Wikidata ID: wiki/Q1761731
OpenAlex ID: keywords/book-value
Earnings, Book Values, and Dividends in Equity Valuation*
1995 · JAMES A. OHLSON · Contemporary Accounting Research · 5,055
Market Timing and Capital Structure
2002 · Malcolm Baker, Jeffrey Wurgler · The Journal of Finance · 3,803
Valuation and Clean Surplus Accounting for Operating and Financial Activities*
1995 · GERALD A. FELTHAM, JAMES A. OHLSON · Contemporary Accounting Research · 2,223
Changes in the value-relevance of earnings and book values over the past forty years
1997 · Daniel W. Collins, Edward L. Maydew, et al. · Journal of Accounting and Economics · 1,788
Value-relevance of nonfinancial information: The wireless communications industry
1996 · Eli Amir, Baruch Lev · Journal of Accounting and Economics · 1,302
Earnings Asan Explanatory Variable for Returns
1991 · Peter D. Easton, Trevor S. Harris · Journal of Accounting Research · 1,017
An empirical assessment of the residual income valuation model
1999 · Patricia M. Dechow, Amy P. Hutton, et al. · Journal of Accounting and Economics · 918
Contrarian Investment, Extrapolation, and Risk
1993 · Josef Lakonishok, Robert Vishny, et al. · National Bureau of Economic Research · 695
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Econometric Models for Count Data with an Application to the Patents-R&D Relationship
1984 · Jerry A. Hausman, Bronwyn H. Hall, et al. · RePEc: Research Papers in Economics · 571
Pennies From Ebay: the Determinants of Price in Online Auctions*
2007 · DAVID LUCKING‐REILEY, DOUG BRYAN, et al. · Journal of Industrial Economics · 557
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Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity
2000 · William H. Beaver, Stephen G. Ryan · Journal of Accounting Research · 537
Earnings, adaptation and equity value.
1997 · David C. Burgstahler, Ilia D. Dichev · The Accounting Review · 535
The Accounting Based Valuation of Corporate R&D
1994 · Theodore Sougiannis · 512
Alternative constructions of Tobin's q: An empirical comparison
1994 · Steven B. Perfect, Kenneth W. Wiles · Journal of Empirical Finance · 490
Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.
1996 · Mary E. Barth, William H. Beaver · The Accounting Review · 449
Fair value disclosures by bank holding companies
1996 · Elizabeth A. Eccher, K. Ramesh, et al. · Journal of Accounting and Economics · 395
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Winner's Curse, Reserve Prices and Endogenous Entry: Empirical Insights from Ebay Auctions
2000 · Patrick Bajari, Ali Hortacsu · SSRN Electronic Journal · 372
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
1999 · Mary S. Harris, Karl A. Muller · Journal of Accounting and Economics · 328
Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective
2001 · JAMES A. OHLSON · Contemporary Accounting Research · 312
Implementing Residual Income Valuation With Linear Information Dynamics
1999 · James N. Myers · The Accounting Review · 307
The impact of IFRS adoption on the value relevance of book value and earnings
2011 · Peter Clarkson, J. Douglas Hanna, et al. · Journal of Contemporary Accounting & Economics · 254
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Conservative accounting and equity valuation
2000 · Xiao-Jun Zhang · Journal of Accounting and Economics · 254
Investment Decisions and Managerial Performance Evaluation
1997 · Stefan Reichelstein · Review of Accounting Studies · 252
The Value and Ownership of Intangible Capital
2014 · Andrea L. Eisfeldt, Dimitris Papanikolaou · American Economic Review · 245
Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93
1999 · Kirsten Ely, Gregory B. Waymire · Journal of Accounting Research · 232
Works count: 3,388
Citation count: 36,970
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