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《The Journal of Finance》2002,57(3):1553-1555
Concentrated Corporate Ownership. Edited by RANDALL K. MORCK. Chicago: The University of Chicago Press, 2000. pp. xiii + 387. 相似文献
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《The Journal of Finance》2000,55(2):995-996
Book reviewed:
Robert J. Elliott and P. Ekkhard Kopp (eds.), Mathematics of Financial Markets 相似文献
Robert J. Elliott and P. Ekkhard Kopp (eds.), Mathematics of Financial Markets 相似文献
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Sue Liewellyn 《Accounting & Business Research》2013,43(3):279-280
This paper investigates the role of intellectual capital information (ICI) in sell-side analysts’ fundamental analysis and valuation of companies. Using in-depth semi-structured interviews, it penetrates the black box of analysts’ valuation decision-making by identifying and conceptualising the mechanisms and rationales by which ICI is integrated within their valuation decision processes. We find that capital market participants are not ambivalent to ICI, and ICI is used: (1) to form analysts’ perceptions of the overall quality, strengths and future prospects of companies; (2) in deriving valuation model inputs; (3) in setting price targets and making investment recommendations; and (4) as an important and integral element in analyst–client communications. We show that: there is a ‘pecking order’ of mechanisms for incorporating ICI in valuations, based on quantifiability; IC valuation is grounded in valuation theory; there are designated entry points in the valuation process for ICI; and a number of factors affect analysts’ ICI use in valuation. We also identify a need to redefine ‘value-relevant’ ICI to include non-price-sensitive information; acknowledge the boundedness and contextuality of analysts’ rationality and motives of their ICI use; and the important role of analyst–client meetings for ICI communication. 相似文献
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Frans M. Tempelaar 《Financial Markets and Portfolio Management》2005,19(2):213-214
Book Review
Book Review 相似文献19.
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