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Keywords: Valuation
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2024) 37 (5): 524–539.
Published: 12 September 2024
... gain in OCI appears to cause concern for analysts, in that they assigned a lower valuation to the OCI gain company than the OCI loss company. However, in the cases where the company is profitable, analysts appeared to respond to the direction of OCI (i.e. gain or loss) and incorporated the directional...
Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2021) 34 (6): 546–579.
Published: 27 September 2021
...Stephen Gray; Jason Hall; Grant Pollard; Damien Cannavan Purpose In the context of public-private partnerships (PPPs), it has been argued that the standard valuation framework produces a paradox whereby government appears to be made better off by taking on more systematic risk. This has led...
