Concepedia

Earnings Forecast-based Estimation

Earnings Forecast-Based Estimation is a methodological approach within the cost of equity literature that derives the cost of equity capital by projecting future earnings and discounting them at a rate that equates the present value of expected future cash flows to current market prices, distinguishing it from historical or market-derived estimation techniques.

191

Publications

25.5K

Citations

335

Authors

220

Institutions

Publications per year

2017–2026

33

Parents

Publications

191

Evidence that stock prices do not fully reflect the implications of current earnings for future earnings

Victor L. Bernard, Jacob K. Thomas · Journal of Accounting and Economics · 1990 · 2.2K citations

, , +14

Toward an Implied Cost of Capital

William R. Gebhardt, Charles M.C. Lee, Bhaskaran Swaminathan · Journal of Accounting Research · 2001 · 2K citations

, , +16

PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital

Peter D. Easton · The Accounting Review · 2004 · 1.6K citations

, , +16

The relation between earnings and cash flows

Patricia Dechow, S.P. Kothari, Ross L. Watts · Journal of Accounting and Economics · 1998 · 1.6K citations · Full text

, , +16

The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts

Bipin B. Ajinkya, Sanjeev Bhojraj, Partha Sengupta · Journal of Accounting Research · 2005 · 1.5K citations · Full text

, , +14

1–5 of 191

Authors

335

  1. PD
    Peter D. Easton

    University of Notre Dame, United States

    9 publications · 3K citations

    9

    h-index

  2. BS
    Bhaskaran Swaminathan

    Cornell University, United States

    5 publications · 3.1K citations

    5

    h-index

  3. JB
    John B. Guerard

    Capital University, United States

    5 publications · 194 citations

    5

    h-index

  4. SK
    S.P. Kothari

    Massachusetts Institute of Technology, United States

    4 publications · 2K citations

    4

    h-index

  5. SH
    Stephen H. Penman

    Columbia University, United States

    4 publications · 1.7K citations

    4

    h-index

1–5 of 335

Institutions

220

  1. University of Notre Dame

    Notre Dame, United States

    13 h-index

    14 publications

    3.1K citations

  2. University of Chicago

    Chicago, United States

    8 h-index

    12 publications

    1.9K citations

  3. New York University

    New York, United States

    7 h-index

    13 publications

    1.4K citations

  4. Cornell University

    Ithaca, United States

    7 h-index

    9 publications

    8.2K citations

  5. Chinese University of Hong Kong

    Hong Kong, Hong Kong

    6 h-index

    9 publications

    784 citations

  6. The Ohio State University

    Columbus, United States

    5 h-index

    5 publications

    743 citations

  7. Stanford University

    Stanford, United States

    5 h-index

    5 publications

    1.4K citations

  8. University of Toronto

    Toronto, Canada

    5 h-index

    5 publications

    850 citations

1–8 of 220

Venues

  1. SSRN Electronic Journal

    Repository · 36 publications · 2.6K citations

    22

    h-index

  2. Journal of Accounting and Economics

    12 publications · 6.2K citations

    12

    h-index

  3. Journal of Accounting Research

    JAR · 13 publications · 5.3K citations

    12

    h-index

  4. Contemporary Accounting Research

    CAR · 10 publications · 430 citations

    10

    h-index

  5. The Accounting Review

    9 publications · 3.9K citations

    9

    h-index

1–5