Concepedia

Present Value Accounting

Present Value Accounting is a financial accounting method that belongs to the class of valuation techniques, distinguished by its determination of the current worth of future cash flows through discounting at an appropriate interest rate.

74

Publications

4.5K

Citations

134

Authors

92

Institutions

Publications per year

2017–2026

3

Variants

Discounted Cash Flow Accounting

Parents

Publications

74

Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.

Mary E. Barth · The Accounting Review · 1994 · 685 citations

, , +15

‘We do good things, don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship

Alex Nicholls · Accounting Organizations and Society · 2009 · 541 citations

, , +6

SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS

Ken V. Peasnell · Journal of Business Finance &amp Accounting · 1982 · 469 citations

, , +11

The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations

Mary Harris Stanford, Karl A. Muller · Journal of Accounting and Economics · 1999 · 341 citations

, , +7

Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective

Christopher D. Ittner, David F. Larcker · SSRN Electronic Journal · 2001 · 191 citations · Full text

, , +14

1–5 of 74

Authors

134

  1. SH
    Stephen H. Penman

    Columbia University, United States

    4 publications · 192 citations

    4

    h-index

  2. PF
    Pablo Fernández

    IESE Business School, Spain

    4 publications · 307 citations

    4

    h-index

  3. ML
    Mingsheng Li

    Bowling Green State University, United States

    2 publications · 62 citations

    2

    h-index

  4. KH
    Kee H. Chung

    University at Buffalo, State University of New York, United States

    2 publications · 62 citations

    2

    h-index

  5. LY
    Linda Yu

    University of Wisconsin–Whitewater, United States

    2 publications · 62 citations

    2

    h-index

1–5 of 134

Institutions

92

  1. IESE Business School

    Barcelona, Spain

    4 h-index

    4 publications

    307 citations

  2. Universidad de Navarra

    Pamplona, Spain

    4 h-index

    5 publications

    257 citations

  3. Columbia University

    New York, United States

    2 h-index

    2 publications

    92 citations

  4. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    208 citations

  5. Arizona State University

    Tempe, United States

    2 h-index

    2 publications

    107 citations

  6. University at Buffalo, State University of New York

    Buffalo, United States

    2 h-index

    2 publications

    62 citations

  7. University of British Columbia

    Vancouver, Canada

    2 h-index

    2 publications

    30 citations

  8. University of Wisconsin–Whitewater

    Whitewater, United States

    2 h-index

    2 publications

    62 citations

1–8 of 92

Venues

  1. Journal of Accounting Research

    JAR · 4 publications · 139 citations

    4

    h-index

  2. Review of Quantitative Finance and Accounting

    4 publications · 59 citations

    4

    h-index

  3. SSRN Electronic Journal

    Repository · 4 publications · 298 citations

    4

    h-index

  4. The Quarterly Review of Economics and Finance

    QREF · 3 publications · 88 citations

    3

    h-index

  5. Review of Accounting Studies

    3 publications · 128 citations

    3

    h-index

1–5