Accepted by Jeffrey Callen. The authors are grateful to Jeff Abarbanell, Lucie Courteau, Günter Franke, Joachim Gassen, Wayne Landsman, Christian Leuz, and Peter Pope for their valuable comments. This paper has also benefited from the comments of participants in the 2007 GOR Conference, the 2008 WHU Campus for Finance Research Conference, the 2008 Midwest Finance Association Meeting, the 2008 Eastern Finance Association Meeting, the VI Workshop on Empirical Research in Financial Accounting, the 2008 European Accounting Association Doctoral Colloquium, the 2008 European Accounting Association Conference, the 2008 German Academic Association for Business Research Meeting, the 2008 German Finance Association Annual Meeting, the 2008 Symposium on Finance, Banking, and Insurance, and the research seminar at the University of Bozen and the University of Cologne. We also owe thanks to two anonymous referees of this journal and Jeffrey L. Callen (associate editor).
Extended Dividend, Cash Flow, and Residual Income Valuation Models: Accounting for Deviations from Ideal Conditions*
Article first published online: 30 APR 2012
© 2012 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 30, Issue 1, pages 42–79, Spring 2013 (March)
How to Cite
Heinrichs, N., Hess, D., Homburg, C., Lorenz, M. and Sievers, S. (2013), Extended Dividend, Cash Flow, and Residual Income Valuation Models: Accounting for Deviations from Ideal Conditions. Contemporary Accounting Research, 30: 42–79. doi: 10.1111/j.1911-3846.2011.01148.x
- Issue published online: 18 MAR 2013
- Article first published online: 30 APR 2012
- Accepted manuscript online: 25 OCT 2011 11:05AM EST
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