The Accounting Review Vol. 65 No. 3 1990
Econometric Properties of Asset Valuation Rules Under Price Movement and Measurement Errors: An Empirical Test.
Abstract
Evaluates several analytical results developed in earlier studies and investigates the absolute econometric properties of valuation rules using date from a specific economic environment. Statistical theory of valuation; Effects of valuation error on current cost data; Relationship between portfolio diversification and valuation error.
- DOI
- 10.2308/tar-9603274076
- Volume
- 65
- Issue
- 3
- Pages
- 537-556
- Language
- en
- Sources
- openalex crossref