SURVEY OF THE RESIDUAL EARNINGS, DISCOUNTED CASH FLOW AND ADJUSTED EARNING METHODS FOR ACHIEVING FAIR VALUE IN CAPITAL MARKET

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TARI VERDI Y.A.; DAGHANI R.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2010 | Volume:17 | Issue:59 Page(s): 17-30

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Title

SURVEY OF THE RESIDUAL EARNINGS, DISCOUNTED CASH FLOW AND ADJUSTED EARNING METHODS FOR ACHIEVING FAIR VALUE IN CAPITAL MARKET

Author(s)

TARI VERDI Y.A. | DAGHANI R. | Issue Writer Certificate

Keywords

RESIDUAL EARNINGSQ3

FAIR VALUEQ3

DISCOUNTED CASH FLOWQ3

AVERAGE VALUE OF COMPANIESQ3

ADJUSTED EARNINGQ1

Abstract

This paper investigate RESIDUAL EARNINGS, DISCOUNTED CASH FLOW and ADJUSTED EARNINGs methods for achieving FAIR VALUE and comparing with value of companies on Initial public offering in Tehran stock exchange (TSE). Research hypotheses have been tested by t-student, Wilcox on signed-rank and R-square (parametric or Nonparametric) Statistics. The conclusions of this research indicate, there isn’t a significant difference between FAIR VALUE of companies based upon Residual earning procedure and average FAIR VALUEs of companies on Initial public offering, but there is a significant difference between estimated values by DISCOUNTED CASH FLOW and ADJUSTED EARNING procedures comparison with AVERAGE VALUE OF COMPANIES on initial public offering. Moreover, There isn’t a significant difference between FAIR VALUEs of companies based upon Residual earning and DISCOUNTED CASH FLOW and also DISCOUNTED CASH FLOW and ADJUSTED EARNING procedures. In the other hand, there is a significant difference between FAIR VALUE of companies based upon Residual earning and ADJUSTED EARNING procedures.

Cites

References

A COMPARISON OF EXPLANATORY POWER BETWEEN RESIDUAL INCOME VALUATION AND ABNORMAL EARNINGS GROWTH MODELS IN DETERMINING THE VALUE OF COMPANIES

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APA: Copy

TARI VERDI, Y.A., & DAGHANI, R.. (2010). SURVEY OF THE RESIDUAL EARNINGS, DISCOUNTED CASH FLOW AND ADJUSTED EARNING METHODS FOR ACHIEVING FAIR VALUE IN CAPITAL MARKET. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 17(59), 17-30. SID. https://sid.ir/paper/8300/en

Vancouver: Copy

TARI VERDI Y.A., DAGHANI R.. SURVEY OF THE RESIDUAL EARNINGS, DISCOUNTED CASH FLOW AND ADJUSTED EARNING METHODS FOR ACHIEVING FAIR VALUE IN CAPITAL MARKET. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2010;17(59):17-30. Available from: https://sid.ir/paper/8300/en

IEEE: Copy

Y.A. TARI VERDI, and R. DAGHANI, “SURVEY OF THE RESIDUAL EARNINGS, DISCOUNTED CASH FLOW AND ADJUSTED EARNING METHODS FOR ACHIEVING FAIR VALUE IN CAPITAL MARKET,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 17, no. 59, pp. 17–30, 2010, [Online]. Available: https://sid.ir/paper/8300/en

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