Concepedia

Earnings-based Valuation

Earnings-Based Valuation is a valuation method that estimates a company's intrinsic value by capitalizing or discounting its current or projected earnings, distinguished from other valuation approaches by its primary reliance on earnings metrics rather than cash flows, dividends, or asset values.

401

Publications

33.7K

Citations

607

Authors

388

Institutions

Publications per year

2017–2026

45

Parents

Publications

401

The Information Content of Annual Earnings Announcements

William H. Beaver · Journal of Accounting Research · 1968 · 2.8K citations

, , +14

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

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

On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research

Baruch Lev · Journal of Accounting Research · 1989 · 1.2K citations

, , +13

Earnings Asan Explanatory Variable for Returns

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

, , +13

1–5 of 401

Authors

607

  1. JA
    James A. Ohlson

    Hong Kong Polytechnic University, Hong Kong SAR China

    13 publications · 1.2K citations

    12

    h-index

  2. SH
    Stephen H. Penman

    Columbia University, United States

    13 publications · 1.5K citations

    12

    h-index

  3. TS
    Theodore Sougiannis

    University of Illinois Urbana-Champaign, United States

    8 publications · 1.3K citations

    8

    h-index

  4. PD
    Peter D. Easton

    University of Notre Dame, United States

    7 publications · 3.4K citations

    7

    h-index

  5. ME
    Mary E. Barth

    Stanford University, United States

    6 publications · 415 citations

    6

    h-index

1–5 of 607

Institutions

388

  1. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    15 h-index

    18 publications

    845 citations

  2. New York University

    New York, United States

    14 h-index

    19 publications

    1.7K citations

  3. Columbia University

    New York, United States

    13 h-index

    17 publications

    1.1K citations

  4. University of North Carolina at Chapel Hill

    Chapel Hill, United States

    10 h-index

    14 publications

    1.2K citations

  5. Stanford University

    Stanford, United States

    9 h-index

    12 publications

    820 citations

  6. Hong Kong University of Science and Technology

    Hong Kong, Hong Kong

    9 h-index

    8 publications

    1K citations

  7. University of Washington

    Seattle, United States

    9 h-index

    10 publications

    2.5K citations

  8. Duke University

    Durham, United States

    8 h-index

    17 publications

    1.6K citations

1–8 of 388

Venues

  1. SSRN Electronic Journal

    Repository · 77 publications · 3.2K citations

    31

    h-index

  2. Journal of Accounting Research

    JAR · 23 publications · 7.9K citations

    21

    h-index

  3. The Accounting Review

    17 publications · 5.5K citations

    16

    h-index

  4. Contemporary Accounting Research

    CAR · 14 publications · 1.9K citations

    14

    h-index

  5. Journal of Accounting Auditing & Finance

    JAAF · 14 publications · 693 citations

    13

    h-index

1–5