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Value & Valuation Bibliography |
Abdel-Khalik, A. R. 1971. User preference ordering value: A model. The Accounting Review (July): 457-471. (JSTOR link).
Abdel-Khalik, R. and T. F. Keller. 1979. Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm. Studies in Accounting Research (16). American Accounting Association.
Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191. (JSTOR link).
Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986. (JSTOR link).
Abrams, J. B. 2000. Quantitative Business Valuation: A Mathematical Approach for Today's Professionals. McGraw-Hill.
Alford, A. W. and J. R. Boatsman. 1995. Predicting long-term stock return volatility: Implications for accounting and valuation of equity derivatives. The Accounting Review (October): 599-618. (JSTOR link).
Amir, E. and B. Lev. 1996. Value-relevance of nonfinancial information: The wireless communications industry. Journal of Accounting and Economics (August-December): 3-30.
Amram, M. 2002. Value Sweep: Mapping Corporate Growth Opportunities. Harvard Business School Press.
Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574. (JSTOR link).
Arzac, E. R. 1986. Do your business units create shareholder value? Harvard Business Review (January-February): 121-126.
Arzac, E. R. 2004. Valuation for Mergers, Buyouts, and Restructuring (Wiley Finance). Wiley.
Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.
Ashley, C. A. 1944. Replacement and book value. The Accounting Review (July): 298-299. (JSTOR link).
Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).
Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).
Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).
Baker. C. R. 1976. An investigation of differences in values: Accounting majors vs. non-accounting majors. The Accounting Review (October): 886-893.
Ballou, B., N. H. Godwin and R. T. Shortridge. 2003. Firm value and employee attitudes on workplace quality. Accounting Horizons (December): 329-341.
Barr, A. Jr. and J. R. Wildman. 1930. How can appreciation be treated in the accounts? The Accounting Review (March): 34-44. (JSTOR link).
Barth, M. E. and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 199-233. (JSTOR link).
Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.
Battista, G. L. and G. R. Crowingshield. 1965. Inventories at realizable values? N.A.A. Bulletin (May): 31-43.
Begley, J., J. Ming and S. Watts. 1996. Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models. Review of Accounting Studies 1(4): 267-284. (See Erratum in Volume 2(3) for corrections to two equations in this paper).
Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996. (JSTOR link).
Bence, A. A. 1966. Value analysis for cost control and profit improvement. Management Accounting (July): 52-57.
Biedleman, C. R. 1973. Valuation of Used Capital Assets. Studies in Accounting Research (7). American Accounting Association.
Bierman, H. Jr. 1967. Inventory valuation: The use of market prices. The Accounting Review (October): 731-737. (JSTOR link).
Bierman, H. Jr. 1971. Discounted cash flows, price level adjustments and expectations. The Accounting Review (October): 693-699. (JSTOR link).
Bierman H. Jr. 1990. A Review of Alfred Rappaport's Creating Shareholder Value. Journal of Management Accounting Research (2): 140-154.
Bierman, H. Jr. and S. Davidson. 1969. The income concept - Value increment or earnings predictor. The Accounting Review (April): 239-246. (JSTOR link).
Bird, F. A., L. F. Davidson and C. H. Smith. 1974. Perceptions of external accounting transfers under entity and proprietary theory. The Accounting Review (April): 233-244. (JSTOR link).
Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377.
Blacconiere, W. G., M. F. Johnson and M. S. Johnson. 2000. Market valuation and deregulation of electric utilities. Journal of Accounting and Economics (April): 231-260.
Bhojraj, S. and C. M. C. Lee. 2002. Who Is My Peer? A Valuation-based approach to the selection of comparable firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 407-439. (JSTOR link).
Blackmore, C. T. 1943. Economic obsolescence of land. The Accounting Review (July): 266-268. (JSTOR link).
Bloxham, E. 2002. Economic Value Management: Applications and Techniques. Wiley.
Blumstein, N. 1976. Small business liquidation value analysis. Management Accounting (June): 41-44.
Boatsman, J. R. and E. F. Baskin. 1981. Asset valuation with incomplete markets. The Accounting Review (January): 38-53. (JSTOR link).
Boer, G. B. 1991. Making accounting a value-added activity. Management Accounting (August): 36-41.
Boone, J. P. 2002. Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy. The Accounting Review (January): 73-106. (JSTOR link).
Botosan, C. A., H. Ashbaugh, a. L. Beatty, P. Y. Davis-Friday, P. E. Hopkins, K. K. Nelson, K. ramesh, R. Uhl, M. Venkatachalam and G. Vrana. 2005. AAA Financial Accounting Standards Committee: Response to the FASB's exposure draft on fair value measurements. Accounting Horizons (September): 187-196.
Bowen, R. M. 1981. 1979 Competitive manuscript award: Valuation of earnings components in the electric utility industry. The Accounting Review (January): 1-22. (JSTOR link).
Brief, R. P. 1969. An econometric analysis of goodwill: Some findings in a search for valuation rules. The Accounting Review (January): 20-26. (JSTOR link).
Briggs, L. L. 1934. Asset valuation in dividend decisions. The Accounting Review (September): 220-236. (JSTOR link).
Brimson, J. A. and J. Antos. 1998. Driving Value Using Activity-Based Budgeting. John Wiley and Sons.
Broad, S. J. 1950. Valuation of inventories. The Accounting Review (July): 227-235. (JSTOR link).
Brown, R. O. 1969. Using appraisal information. Management Accounting (October): 47-48.
Bryant, L. 2003. Relative value relevance of the successful efforts and full cost accounting methods in the oil and gas industry. Review of Accounting Studies 8(1): 5-28.
Burgstahler, D. 1998. Discussion of “The characteristics and valuation of loss reserves of property casualty insurers”. Review of Accounting Studies 3(1-2): 97-102.
Burgstahler, D. C. and I. D. Dichev. 1997. Earnings, adaptation and equity value. The Accounting Review (April): 187-215. (JSTOR link).
CAM-I Cost Management Integration Team and C. J. McNair. 2000. Value Quest - Driving Profit and Performance by Integrating Strategic Management Processes. Consortium for Advanced Manufacturing - International.
Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.
Canning, J. B. 1929. Hatfield's paradox. The Accounting Review (June): 111-115. (JSTOR link).
Carpenter, C. C., H. R. Hatfield and J. R. Wildman. 1930. What is appreciation? The Accounting Review (March): 1-15. (JSTOR link).
Carsberg, B. 1969. On the linear programming approach to asset valuation. Journal of Accounting Research (Autumn): 165-182. (JSTOR link).
Carsberg, B. V. 1966. The contribution of P. D. Leake to the theory of goodwill valuation. Journal of Accounting Research (Spring): 1-15. (JSTOR link).
Carver, G. V. 1987. Condominium Development - Absorption, Absorption, Absorption. Valuation (February): 30-34.
Casler, D. J. and T. W. Hall. 1985. Firm-specific asset valuation accuracy using a composite price index. Journal of Accounting Research (Spring): 110-122. (JSTOR link).
Cenker, W. and R. Bloom. 1990. The valuation of an accounting practice and goodwill. Journal of Accounting Education 8(2): 311-319.
Chambers, J. C. and S. K. Mullick. 1970. Determining the acquisition value of a company. Management Accounting (April): 24-31, 39.
Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741. (JSTOR link).
Chandar, N. and R. Bricker. 2002. Incentives, discretion, and asset valuation in closed-end mutual funds. Journal of Accounting Research (September): 1037-1070. (JSTOR link).
Chandra, U. and B. T. Ro. 2008. The role of revenue in firm valuation. Accounting Horizons (June): 199-222.
Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.
Cheng, Q. 2005. The role of analysts’ forecasts in accounting-based valuation: A critical evaluation. Review of Accounting Studies 10(1): 5-31.
Cheung, J. K. and M. Li. 1992. A comment on "The valuation of R&D firms with R&D limited partnerships". The Accounting Review (April): 440-442. (JSTOR link).
Choi, B., D. W. Collins and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review (July): 351-383. (JSTOR link).
Chow, C. W., K. Haddad, G. Singh and A. Wu. 2007. On using journal rank to proxy for an article's contribution or value. Issues In Accounting Education (August): 411-427.
Christensen, P. O. 2007. Discussion of “Using accounting information for consumption planning and equity valuation”. Review of Accounting Studies 12(2-3): 257-269.
Clancy,
D. K. and D.W. Johnson. 1999. Stockholder value, adaptation and asset
management: A study of the U.S. electronics industry. Advances in Management
Accounting (7):
Clinton, B. D. and A.H. Graves. 1999. Product value analysis: Strategic analysis over the entire product life cycle. Journal of Cost Management (May/June): 22-29. (Summary).
Coes, H. V. 1932. Appraisals and property accounting. N.A.C.A. Bulletin (May 1): 1168-1175.
Cokins, G. 2004. Recommended readings - Economic value management: Applications and techniques by Eleanor Bloxham. Cost Management (January/February): 44.
Collins, D. W., M. Pincus and H. Xie. 1999. Equity valuation and negative earnings: The role of book value of equity. The Accounting Review (January): 29-61. (JSTOR link).
Collins, J., D. Kemsley and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research (Autumn): 209-229. (JSTOR link).
Collins, J. H. and D. Kemsley. 2000. Capital gains and dividend taxes in firm valuation: Evidence of triple taxation. The Accounting Review (October): 405-427. (JSTOR link).
Committee on Accounting Valuation Bases: Report. 1972. The Accounting Review (Supplement): 535-573. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).
Coon, S. J. 1935. Devaluation and damages. The Accounting Review (September): 301-302. (JSTOR link).
Core, J. E. and C. M. Schrand. 1999. The effect of accounting-based debt covenants on equity valuation. Journal of Accounting and Economics (February): 1-34.
Core, J. E., W. R. Guay and A.Van Buskirk. 2003. Market valuations in the New Economy: An investigation of what has changed. Journal of Accounting and Economics (January): 43-67.
Cotter, J. and S. Richardson. 2002. Reliability of asset revaluations: The impact of appraiser independence. Review of Accounting Studies 7(4): 435-457.
Cruse, R. B. Jr.; E. L. Summers. 1965. Economics, accounting practice and Accounting Research Study No. 3. The Accounting Review (January): 82-88. (JSTOR link).
Currie, E. M. 1974. Acquisition costing and the bargaining area. Management Accounting (September): 29-37.
Daley, L. A. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review (April): 177-198. (JSTOR link).
Davis, A. K. 2002. The value relevance of revenue for internet firms: Does reporting grossed-up or barter revenue make a difference? Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 445-477. (JSTOR link).
Davis, J. L. and S. S. Harrison. 2001. Edison in the Boardroom: How Leading Companies Realize Value from Their Intellectual Assets. John Wiley & Sons.
Davis-Friday, P. Y., L. B. Folami, C. Liu and H. F. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review (October): 403-423. (JSTOR link).
Damodaran, A. 2001. The Dark Side of Valuation. Prentice Hall.
Damodaran, A. 2002. Investment Valuation: Tools and Techniques for Determining the Value of Any Asset. John Wiley & Sons.
Daniels, M. B. 1933. The valuation of fixed assets. The Accounting Review (December): 302-316. (JSTOR link).
Daniels, M. B. 1934. Principles of asset valuation. The Accounting Review (June): 114-121. (JSTOR link).
Darrough, M. and J. Ye. 2007. Valuation of loss firms in a knowledge-based economy. Review of Accounting Studies 12(1): 61-93.
DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review (July): 400-420. (JSTOR link).
Demirakos, E. G., N. C. Strong and M. Walker. 2004. What valuation models do analysts use? Accounting Horizons (December): 221-240.
De Vriend, G. K., P. A. Von der Heide and J. C. Steigstra. 2000. What are we worth? Strategic Finance (March): 56-60, 62. (Describes a method referred to as the consumer value measurement framework used to analyze marketing costs).
De Waal, A. 2001. Power of Performance Management: How Leading Companies Create Sustained Value. John Wiley & Sons.
Dietrich, J. R., M. S. Harris and K. A. MullerIII. 2000. The reliability of investment property fair value estimates. Journal of Accounting and Economics (October): 125-158.
Dillavou, E. R., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation available for dividends? The Accounting Review (March): 15-28. (JSTOR link).
Donaldson, W. R. 1933. Cost or market, whichever is lower. N.A.C.A. Bulletin (October 15): 189-200.
Downs, T. W. and K. A. Shriver. 1992. The analytical derivation and empirical test of a tax-adjusted fundamental value model. Journal of Accounting Research (Studies on Accounting and Taxation): 77-98. (JSTOR link).
D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Nuclear decommissioning costs: The impact of recoverability risk on valuation. Journal of Accounting and Economics (April): 207-230.
Dutta, S. and R. Lawson. 2008. Broadening value chain analysis for environmental factors. Cost Management (March/April): 5-14.
Dutta, S. and S. Reichelstein. 1999. Asset valuation and performance measurement in a dynamic agency setting. Review of Accounting Studies 4(3-4): 235-258.
Easton, P. D. 1985. Accounting earnings and security valuation: Empirical evidence of the fundamental links. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 54-77. (JSTOR link).
Easton, P. D. 1998. Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 235-247. (JSTOR link).
Eaton, T. V. and J. B. Williams. 1998. Valuing deferred tax assets under SFAS 109. Management Accounting (March): 46-50.
Eccher, E. A. 1998. Discussion of the value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 193-198. (JSTOR link).
Eccher, E. A., K. Ramesh and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics (August-December): 79-117.
Eccles, R., R. Herz, M. Keegan and D. Phillips. 2001. The Value Reporting Revolution: Moving Beyond the Earnings Game. John Wiley & Sons.
Edmonds, D. M. 1973. A value analysis model. Management Accounting (April): 28-30.
Edwards, E. O. 1975. The state of current value accounting. The Accounting Review (April): 235-245. (JSTOR link).
Edwards, E. O. and P. W. Bell. 1961. The Theory and Measurement of Business Income. Review by W. J. Schlatter. (JSTOR link). For a discussion of this book, see Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741. (JSTOR link).
Elbing, A. O. Jr. 1970. The value issue of business: The responsibility of the businessman. The Academy of Management Journal 13(1): 79-89. (JSTOR link).
Emery, K. G. 1951. Should goodwill be written off? The Accounting Review (October): 560-567. (JSTOR link).
Englebrecht, T. D. and R. W. Jamison, Jr. 1979. An empirical inquiry into the role of the tax court in the valuation of property for charitable contribution purposes. The Accounting Review (July): 554-562. (JSTOR link).
Enis, C. R. 1988. The impact of current-value data on the predictive judgments of investors. Accounting, Organizations and Society 13(2): 123-145.
Epstein, R. C. 1933. Valuation and other problems connected with the study of corporate profits. The Accounting Review (June): 93-98. (JSTOR link).
Feltham, G. A. 1968. The value of information. The Accounting Review (October): 684-696. (JSTOR link).
Feltham, G. A. and J. A. Ohlson. 1999. Residual earnings valuation with risk and stochastic interest rates. The Accounting Review (April): 165-183. (JSTOR link).
Feltham, G. A., J. S. Hughes and D. A. Simunic. 1991. Empirical assessment of the impact of auditor quality on the valuation of new issues. Journal of Accounting and Economics (December): 375-399.
Fera, N. 1997. Using shareholder value to evaluate strategic choices. Management Accounting (November): 47-51. (Summary).
Fisher, I. and A. C. Littleton. 1930. General comments. The Accounting Review (March): 55-59. (JSTOR link).
Flamholtz, E. 1971. A model for human resource valuation: A stochastic process with service rewards. The Accounting Review (April): 253-267. (JSTOR link).
Foley, N. H. 1942. Plant values and their effect on costs and inventory valuations. N.A.C.A. Bulletin (September 15): 57-64.
Foster, L. O., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation a depreciating element? The Accounting Review (March): 44-55. (JSTOR link).
Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610. (JSTOR link).
Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189. (JSTOR link).
Fryxell, C. A. 1930. Should appreciation be brought into the accounts? The Accounting Review (June): 157-158. (JSTOR link).
Garman, M. B. and J. A. Ohlson. 1980. Information and the sequential valuation of assets in arbitrage-free economies. Journal of Accounting Research (Autumn): 420-440. (JSTOR link).
Garver, R. 1932. The evaluation of a certain type of property. The Accounting Review (March): 70-74. (JSTOR link).
Gavious, I. 2007. Accounting software assets: A valuation model for software. Journal of Information Systems (Fall): 117-132.
Georgeson, W. D. 1976. Valuing a going-concern. Management Accounting (June): 26-28.
Gilson, S. C. 2001. Creating Value Through Corporate Restructuring: Case Studies in bankruptcies, Buyouts, and Breakups. John Wiley & Sons.
Gode, D. and J. Ohlson. 2004. Accounting-based valuation with changing interest rates. Review of Accounting Studies 9(4): 419-441.
Goldschmidt, Y. and S. Smidt. 1969. Valuing the firm's durable assets for managerial information. The Accounting Review (April): 317-329. (JSTOR link).
Govindaraj, S. and R. T. S. Ramakrishnan. 2001. Accounting earnings processes, inter-temporal incentives and their implications for valuation. Review of Accounting Studies 6(4): 427-457.
Graham, R. F. 1940. Valuation for profit determination. The Accounting Review (June): 145-165. (JSTOR link).
Grant, J. L. 2002. Foundations of Economic Value Added, 2nd Edition. Wiley.
Green, J. E. 1972. Developing capitalization rates. Management Accounting (September): 33-36, 42.
Grove, H. D., F. H. Selto and G. Hanbery. 1990. The effect of information system intangibles on the market value of the firm. Journal of Information Systems (Fall): 36-47.
Guay, W. 2000. Discussion of value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 43-51. (JSTOR link).
Guenther, D. A. and R. C. Sansing. 2000. Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. The Accounting Review (January): 1-12. (JSTOR link).
Guthmann, H. G. 1930. Actuarial versus sinking fund type formula for valuation. The Accounting Review (September): 226-230. (JSTOR).
Gynther, R. S. 1969. Some "conceptualizing" on goodwill. The Accounting Review (April): 247-255. (JSTOR link).
Hall, T. P. and L. H. Robertson. 1964. Evaluating value analysis. N.A.A. Bulletin (February): 32.
Hall, T. W. 1982. An empirical test of the effect of asset aggregation on valuation accuracy. Journal of Accounting Research (Spring): 139-151. (JSTOR link).
Hall, T. W. and K. A. Shriver. 1990. Econometric properties of asset valuation rules under price movement and measurement errors: An empirical test. The Accounting Review (July): 537-556. (JSTOR link).
Handy, C. B. 1974. The conversion option: A proposed method of valuation. Management Accounting (June): 38-42.
Hanlon, M., J. N. Myers and T. Shevlin. 2003. Dividend taxes and firm valuation: A re-examination. Journal of Accounting and Economics (June): 119-153.
Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312.
Harris, T. S. and D. Kemsley. 1999. Dividend taxation in firm valuation: New evidence. Journal of Accounting Research (Autumn): 275-291. (JSTOR link).
Harrison, D. S. 2003. Business valuation made simple: It's all about cash. Strategic Finance (February): 44-48.
Hartmann, A. A. 1942. Notes on dairy-animal valuation. The Accounting Review (July): 311-313. (JSTOR link).
Hatfield, H. R. and J. R. Wildman. 1930. Should appreciation be brought into the accounts? The Accounting Review (March): 28-34. (JSTOR link).
Hawawini, G. and C. Viallet. 2002. Finance for Executives: Managing for Value Creation, 2e. South-Western Educational Publishing.
Henning, S. L., B. L. Lewis and W. H. Shaw. 2000. Valuation of the components of purchased goodwill. Journal of Accounting Research (Autumn): 375-386. (JSTOR link).
Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.
Hill, O. B. 1959. What a "value analysis" group can do to achieve cost reduction. N.A.A. Bulletin (January): 69-76.
Hill, S. and C. Lederer. 2001. The Infinite Asset: Managing Brands to Build New Value. Harvard Business School Press.
Hilton, R. W. and R. J. Swieringa. 1981. Perception of initial uncertainty as a determinant of information value. Journal of Accounting Research (Spring): 109-119. (JSTOR link).
Hilton, R. W., R. J. Swieringa and R. E. Hoskin. 1981. Perception of accuracy as a determinant of information value. Journal of Accounting Research (Spring): 86-108. (JSTOR link).
Hirshleifer, D., K. Hou, S. H. Teoh and Y. Zhang. 2004. Do investors overvalue firms with bloated balance sheets? Journal of Accounting and Economics (December): 297-331.
Hitchner, J. R. 2003. Financial Valuation: Applications and Models. John Wiley & Sons.
Hitchner, J. R. 2003. Financial Valuation, Textbook and Workbook: Applications and Models (Wiley Finance). John Wiley & Sons.
Hitt, M. A., R. Anit and R. D. Dixon. Editors. 2002. Creating Value: Winners in the New Business Environment. Blackwell Publishing.
Ho, L. J., C. Liu and R. Ramanan. 1997. Open-market stock repurchase announcements and revaluation of prior accounting information. The Accounting Review (July): 475-487. (JSTOR link).
Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126. (JSTOR link).
Holthausen, R. W. and R. L. Watts. 2001. The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics (September): 3-75.
Hopkins, P. E., R. W. Houston and M. F. Peters. 2000. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review (July): 257-281. (JSTOR link).
Hopper, P. and J. Page. 1979. Better financial statements for corporate valuation. Management Accounting (September): 52-57.
Hord, W. H. 1942. A neglected area of accounting valuation. The Accounting Review (October): 335-347. (JSTOR link).
Hughes, J. S. 1978. Toward a contract basis of valuation in accounting. The Accounting Review (October): 882-894. (JSTOR link).
Hughes, J. S. 1984. A Contract Perspective on Accounting Valuation. Studies in Accounting Research (20). American Accounting Association.
Hull, G. L. 1927. Plant appraisals - Their treatment in the accounts. The Accounting Review (December): 303-326. (JSTOR link).
Liu, J., D. Nissim and J. Thomas. 2002. Equity valuation using multiples. Journal of Accounting Research (March): 135-172. (JSTOR link).
Imhoff, E. A. Jr. and P. A. Janell. 1979. Opinion no. 29: A new valuation method. Management Accounting (March): 50-53.
Institute of Management Accountants. 1997. Measuring and Managing Shareholder Value Creation. Institute of Management Accountants.
Islam, S. M. N. and K. B. Oh. 2003. Interrelationship of valuation and portfolio selection of stocks. Journal of Applied Management Accounting Research (Summer): 49-64.
Jenkins, D. S. and G. D. Kane. 2006. A contextual analysis of income- and asset-based approaches to private equity valuation. Accounting Horizons (March): 19-35.
Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183. (JSTOR link).
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