MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01874nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240820074434.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240820b |||||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
00014788 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HD30.4 ACC |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Shen, Yun |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models |
| Statement of responsibility, etc. |
created by Yun Shen and Andrew W. Stark |
| 264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Abingdon: |
| Name of producer, publisher, distributor, manufacturer |
Routledge, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013 |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Accounting and business research |
| Volume/sequential designation |
Volume 43, number 6 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This study considers the effectiveness of different model specifications and estimation approaches for empirical accounting-based valuation models in the UK. Primarily, we are interested in the accounting determinants of market value and, in particular, whether accounting-based valuation models can be estimated that not only have in-sample explanatory power but also potentially can be used as a tool of financial statement analysis in developing useful estimates of value out-of-sample. This requires models to be estimated on one sample, and tested for effectiveness on a different sample. Then, issues of model specification arise, together with choosing between methods of estimating the empirical models, in identifying the effectiveness of each combination. Using the criteria of bias and accuracy to capture effectiveness, we suggest estimation methods and models that, overall, provide the most effective models in this context. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Model specification |
| Form subdivision |
Accounting-based valuation models |
| General subdivision |
Estimation theory |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Stark, Andrew W. |
| Relator term |
co-author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/00014788.2013.840236 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |