【作者单位】Antai College of Economics and Management, Shanghai Jiao Tong University, Shanghai, China
【年份】2015
【卷号】Vol.5No.1
【页码】69-87
【ISSN】2044-1398
【关键词】Accounting data Equity valuation Explanatory power Vuong test
【摘要】 Purpose – The purpose of this paper is to examine the roles of earnings and book value (BV) in equity valuation. Design/methodology/approach – The authors apply model’s explanatory power to analyze the roles of accounting data and test the hypotheses...
