Concepedia

Book Value Valuation

Book Value Valuation is a financial valuation method that determines the intrinsic worth of a company's equity by measuring the net asset value of its recorded assets minus liabilities, as derived from historical cost accounting principles in the balance sheet.

577

Publications

39.4K

Citations

1K

Authors

584

Institutions

Publications per year

2017–2026

126

Variants

Book Value Method

Parents

Publications

577

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

Gerald A. Feltham, James A. Ohlson · Contemporary Accounting Research · 1995 · 2.3K citations

, , +12

Changes in the value-relevance of earnings and book values over the past forty years

Daniel W. Collins, Edward L. Maydew, Ira S. Weiss · Journal of Accounting and Economics · 1997 · 1.8K citations

, , +14

Earnings Asan Explanatory Variable for Returns

Peter D. Easton, Trevor S. Harris · Journal of Accounting Research · 1991 · 1.1K citations

, , +13

Relative valuation roles of equity book value and net income as a function of financial health

Mary E. Barth, William H. Beaver, Wayne R. Landsman · Journal of Accounting and Economics · 1998 · 949 citations · Full text

, , +17

Disagreement and the Stock Market

Harrison Hong, Jeremy C. Stein · The Journal of Economic Perspectives · 2007 · 943 citations

, , +17

1–5 of 577

Authors

1K

  1. JA
    James A. Ohlson

    Hong Kong Polytechnic University, Hong Kong SAR China

    7 publications · 3.5K citations

    7

    h-index

  2. GA
    Gerald A. Feltham

    University of British Columbia, Canada

    7 publications · 3.2K citations

    7

    h-index

  3. DW
    Daniel W. Collins

    University of Iowa, United States

    6 publications · 2.9K citations

    6

    h-index

  4. WH
    William H. Beaver

    Stanford University, United States

    6 publications · 1.4K citations

    6

    h-index

  5. SG
    Stephen G. Ryan

    New York University, United States

    5 publications · 352 citations

    5

    h-index

1–5 of 1K

Institutions

584

  1. Columbia University

    New York, United States

    13 h-index

    16 publications

    2.8K citations

  2. Stanford University

    Stanford, United States

    12 h-index

    17 publications

    3.7K citations

  3. New York University

    New York, United States

    12 h-index

    17 publications

    1.5K citations

  4. National Bureau of Economic Research

    Cambridge, United States

    9 h-index

    13 publications

    2.2K citations

  5. University of Notre Dame

    Notre Dame, United States

    8 h-index

    9 publications

    464 citations

  6. University of British Columbia

    Vancouver, Canada

    7 h-index

    10 publications

    3K citations

  7. Centre for Economic Policy Research

    London, United Kingdom

    6 h-index

    7 publications

    165 citations

  8. Public Authority for Applied Education and Training

    Kuwait City, Kuwait

    6 h-index

    9 publications

    247 citations

1–8 of 584

Venues

  1. SSRN Electronic Journal

    Repository · 88 publications · 3.5K citations

    29

    h-index

  2. Journal of Accounting Research

    JAR · 17 publications · 4.2K citations

    16

    h-index

  3. The Accounting Review

    14 publications · 2.8K citations

    14

    h-index

  4. Journal of Business Finance &amp Accounting

    13 publications · 1.2K citations

    13

    h-index

  5. Contemporary Accounting Research

    CAR · 12 publications · 3.1K citations

    12

    h-index

1–5