1. 1. Brief, R. P. (2007). “Accounting Valuation Models; A Short Primer.”Accounting Policies & Procedures, Vol. 43. pp. 25-43

 

1. 1. Dutta, S., & Reichelstein, S. (2002). Controlling investment decisions: Depreciation-and capital charges. Review of Accounting Studies, 7(2), 253–۲۸۱٫

 

1. 1. Easton, P., & Harris, T. (1991). Earnings as an explanatory variable for returns. Journal of Accounting Research, 29, 19–۳۶٫

 

1. 1. Easton, P., Harris, T., & Ohlson, J. (1992). Aggregate accounting earnings can explain most of security returns: The case of long return intervals. Journal of Accounting and Economics, 15, 119–۱۴۲٫

 

1. 1. Feltham, G., & Ohlson, J. (1995). Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research, 11(2), 689–۷۳۱٫

 

1. 1. Fernandez Pablo, Valuation Method and Shareholders Value Creation, Academic Press, San Dieago, CA, Chapter 9, 2002

 

1. 1. Frankel, R., & Lee, C. (1998). Accounting valuation, market expectation and cross-sectional stock returns. Journal of Accounting and Economics, 25, 283–۳۱۹٫

 

1. 1. Harding, D., & Yale, P. (2002). Discipline and the dilutive deal. Harvard Business Review, 80(7), 18–۲۰٫

 

1. 1. Harris, T., & Nissim, D. (2006). The differential value implications of the profitability and investment components of earnings. Working Paper, Columbia University.

 

1. 1. Horngren, C., Datar, S., & Foster, G. (2006). Cost accounting: A managerial emphasis. New Jersey: Prentice Hall.

 

1. 1. Kang J., K. Kim, and W. Henderson, Economic Value Added (EVA): A Financial Performance Measure, Journal of Accounting and Finance Research, 10(1), 2002, pp.48-60

 

1. 1. Morse, D., & Zimmerman, J. (1997). Managerial accounting. Chicago, IL: Richard D. Irwin.

 

1. 1. Ohlson, J. (1995). Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–۶۸۷٫

 

1. 1. Ohlson, J., & Juettner-Nauroth, B. (2005). Expected EPS and EPS growth as determinants of value. Review of Accounting Studies, 10, 349–۳۶۵٫

 

1. 1. Pablo Fernández.2002.Three Residual Income Valuation methods and Discounted Cash Flow Valuation. http://web.iese.edu/pablofernandez.

 

1. 1. Penman, S. H. (2005). “Discussion of “on Accounting Based Valuation Formulae” and “Expected EPS and EPS Growth as Determinants of Value”. Review of Accounting Studies, Vol. 10, pp. 367-378.

 

1. 1. Penman, S., & Zhang, X. (2002). Accounting conservatism, the quality of earnings, and stock returns. The Accounting Review, 77, 237–۲۶۴٫

 

1. Penman.1996.The Articulation of Price-Earnings and Market- to- Book ratios and the Evaluation of Growth.Journal of Accounting Research.

 

1. 1. . GENEهزینه سرمایهALL ACCEPTED ACCOUNTING Pسود باقمیاندهNCIPLES ↑

 

1. 1. Oسود باقمیاندهginal Dividend Discount Model ↑

 

1. 1. . Multiple regression ↑

 

1. 1. ۱ـ هژیر کیانی ۱۳۷۷ ↑

 

1. 1. . Panel analysis ↑

 

1. 1. Two – Stage Least Squares ↑

 

1. 1. . Structural Equations Model ↑

 

1. 1. . Ordinary Least Squars ↑

 

1. 1. . متغیرهای مدل بر حسب میلیون ریال برآورد شده اند. ↑