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소장자료
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000 nam a
001 2210080777711
005 20140624134656
008 140624s2014 nyu b 000 0 eng d
010 a 2013943583
020 a9781461481591
020 a1461481597
035 a(KERIS)REF000017463649
040 aBTCTAbengcBTCTAdYDXCPdUPMdCDXdOCLCFdDLCd221008
042 alccopycat
082 a658.15222
100 aZhang, Guochang,eauthor.
245 00 aAccounting information and equity valuation :btheory, evidence, and applications /cGuochang Zhang.
260 aNew York :bSpringer,c[2014]
300 axxiv, 233 p. ;c25 cm
490 aSpringer series in accounting scholarship,x1572-0284
504 aIncludes bibliographical references.
520 aThe purpose of this book is to offer a more systematic and structured treatment of the research on accounting based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an empirically driven path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front.
650 aBusiness enterprisesxValuation.
650 aManagerial accounting.
650 aValuation theory.
650 aBusiness enterprisesxValuation.2fast
650 aManagerial accounting.2fast
650 aValuation theory.2fast
830 aSpringer series in accounting scholarship.
950 0 bGBP90
Accounting information and equity valuation :theory, evidence, and applications
종류
단행본 서양서
서명
Accounting information and equity valuation :theory, evidence, and applications
저자명
발행사항
New York : Springer [2014]
형태사항
xxiv, 233 p ; 25 cm
주기사항
Includes bibliographical references. / The purpose of this book is to offer a more systematic and structured treatment of the research on accounting based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an empirically driven path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front.

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