Book Value Approach

The "Book Value Approach" is a valuation method in finance that estimates the cost of preferred stock by equating it to the ratio of the annual dividend payment to the stock's book value per share, distinguishing it from market-based approaches by relying on accounting rather than market values.

422

Publications

29.7K

Citations

743

Authors

431

Institutions

Publications per year

2017–2026

89

Authors

743

  1. GA
    Gerald A. Feltham

    University of British Columbia, Canada

    7 publications · 3.2K citations

    7

    h-index

  2. SH
    Stephen H. Penman

    Columbia University, United States

    6 publications · 682 citations

    6

    h-index

  3. PD
    Peter D. Easton

    University of Notre Dame, United States

    5 publications · 1.4K citations

    5

    h-index

  4. DW
    Daniel W. Collins

    University of Iowa, United States

    5 publications · 2.8K citations

    5

    h-index

  5. JA
    James A. Ohlson

    Hong Kong Polytechnic University, Hong Kong SAR China

    4 publications · 3.1K citations

    4

    h-index

1–5 of 743

Venues

  1. SSRN Electronic Journal

    Repository · 66 publications · 2.6K citations

    27

    h-index

  2. Journal of Accounting Research

    JAR · 14 publications · 3K citations

    14

    h-index

  3. Contemporary Accounting Research

    CAR · 10 publications · 3K citations

    10

    h-index

  4. Journal of Business Finance &amp Accounting

    9 publications · 620 citations

    9

    h-index

  5. 9

    h-index

1–5