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تاثیر مدیریت سود بر عملکرد مدل های ارزشگذاری مبتنی بر سود حسابداری

Published in SHILAP Revista de lepidopterología • Jun 21, 2016
NobleIDNI0P80W74R52S83
Authors:
عباس افلاطونی

Abstract

Some valuation models use the accounting earnings and others use the cash flows as inputs to measure the intrinsic value of stocks. The empirical evidences show that the performance of earnings-based models is generally higher than that of non-earnings-based models. In addition, based on empirical e...

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