The Effect of Earnings Management on the Performance of Accounting Earnings-Based Valuation Models
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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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2016-06-01
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| Series: | مطالعات تجربی حسابداری مالی |
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| Online Access: | https://qjma.atu.ac.ir/article_11483_d41d8cd98f00b204e9800998ecf8427e.pdf |