Essays about: "Hans Liang"

Found 1 essay containing the words Hans Liang.

  1. 1. The Persistent Measurement Biases

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Hans Liang; [2017]
    Keywords : Equity Valuation; Linear Information Models; Accounting-Based Valuation; Conservative Accounting;

    Abstract : Despite recent advancements in the field of accounting-based valuation, the challenges in linking forecasts of residual income levels to past financial statements; and simultaneously considering the effects of conservatism in the accounting, remain. This paper describes the exploration of an equity valuation model that adheres to a linear information model as conceptualised by Ohlson (1995), and Feltham and Ohlson (1995) in the forecasts of earnings, which is parsimonious and individual for each firm. READ MORE