{ "@graph" : [ { "@id" : "http://semantics.gr/authorities/EKT-voc-classifier/563252329", "@type" : "skos:Concept", "broader" : "http://semantics.gr/authorities/EKT-voc-classifier/147998474", "exactMatch" : [ "http://id.loc.gov/authorities/subjects/sh85048256", "http://vocabularies.unesco.org/thesaurus/concept663", "http://semantics.gr/authorities/EKT-voc/563252329", "http://semantics.gr/authorities/ekt-unesco/751973306", "http://semantics.gr/authorities/LC-gr/xrhmatooikonomika" ], "narrower" : [ "http://semantics.gr/authorities/EKT-voc-classifier/1934668767", "http://semantics.gr/authorities/EKT-voc-classifier/1456609109" ], "note" : { "@language" : "en", "@value" : "isi - Business, Finance covers resources primarily concerned with financial and economic correlations, accounting, financial management, investment strategies, the international monetary system, insurance, taxation, and banking." }, "prefLabel" : [ { "@language" : "en", "@value" : "Finance" }, { "@language" : "el", "@value" : "Χρηματοοικονομικά" } ] }, { "@id" : "http://semantics.gr/authorities/openarchives-item-types/Journal-part", "@type" : "skos:Concept", "broader" : "http://semantics.gr/authorities/openarchives-item-types/Issue-segment", "prefLabel" : [ { "@language" : "en", "@value" : "Publication in journal" }, { "@language" : "el", "@value" : "Δημοσίευση σε περιοδικό" } ] }, { "@id" : "http://semantics.gr/authorities/openarchives-item-types/Scientific-article", "@type" : "skos:Concept", "broader" : "http://semantics.gr/authorities/openarchives-item-types/arthro", "prefLabel" : [ { "@language" : "en", "@value" : "Scientific article" }, { "@language" : "el", "@value" : "Επιστημονικό άρθρο" } ] }, { "@id" : "https://www.openarchives.gr/aggregator-openarchives/edm/aggregation/provider/000010-article_1263%231", "@type" : "ore:Aggregation", "aggregatedCHO" : "https://www.openarchives.gr/aggregator-openarchives/edm/spoudai/000010-article_1263", "dataProvider" : "Πανεπιστήμιο Πειραιώς", "isShownAt" : "https://spoudai.unipi.gr/index.php/spoudai/article/view/1263", "provider" : "Greek Aggregator OpenArchives.gr | National Documentation Centre (EKT)", "rights" : "other" }, { "@id" : "https://www.openarchives.gr/aggregator-openarchives/edm/spoudai/000010-article_1263", "@type" : "edm:ProvidedCHO", "creator" : "Νεγκάκης, Χρήστος Ι.", "description" : { "@language" : "en", "@value" : "The present paper uses a set of valuation models which are based on Feltham and Ohlson's\n(1995) model, and examines the relationship between Market values (MV), Book values (BV)\nNet Income (NI), Residual Income (RI), and Research and Development (RD) expenses over a\nsample of newly listed US firms for the period 2000-2004. The purpose is to assess the extent to\nwhich traditional valuation methods remain valid in the new economic settings after the collapse\nof international markets in March 2000. Moreover, it is tested if the replacement of RI with NI\nin valuation models for newly listed firms potentially reduces information content and\nsignificance. The results indicate that variants of the Feltham and Ohlson's (1995) model, are\nable to explain the variation in MV of newly listed firms. Additionally, RI displays no stronger\nassociation than NI with MV of newly listed firms. Last, the results indicate that RD expenditures\nand BV enhance the explanatory power of both NI and RI for MV and their inclusion in\nvaluation models is supported by the present study" }, "format" : "application/pdf", "identifier" : "https://spoudai.unipi.gr/index.php/spoudai/article/view/1263", "language" : "eng", "publisher" : { "@language" : "en", "@value" : "University of Piraeus" }, "relation" : "https://spoudai.unipi.gr/index.php/spoudai/article/download/1263/1342", "dc:rights" : { "@language" : "en", "@value" : "Copyright (c) 2006 SPOUDAI - Journal of Economics and Business" }, "source" : [ "Σπουδαί - Journal of Economics and Business", { "@language" : "en", "@value" : "SPOUDAI - Journal of Economics and Business; Vol 56, No 3 (2006); 7-16" }, "2241-424X", "1105-8919" ], "subject" : [ { "@language" : "el", "@value" : "Εισόδημα επένδυσης" }, { "@language" : "el", "@value" : "Κεφαλαιαγορά" }, { "@language" : "en", "@value" : "Investment income" }, { "@id" : "http://semantics.gr/authorities/EKT-voc-classifier/563252329" }, { "@language" : "en", "@value" : "Capital market" } ], "title" : [ { "@language" : "en", "@value" : "Using earnings and residual income in the valuation of newly listed firms" }, { "@language" : "el", "@value" : "Using earnings and residual income in the valuation of newly listed firms" } ], "type" : [ "info:eu-repo/semantics/article", "info:eu-repo/semantics/publishedVersion", { "@id" : "http://semantics.gr/authorities/openarchives-item-types/Scientific-article" }, { "@id" : "http://semantics.gr/authorities/openarchives-item-types/Journal-part" } ], "created" : "2006-07-01" } ], "@context" : { "rights" : { "@id" : "http://www.europeana.eu/schemas/edm/rights" }, "provider" : { "@id" : "http://www.europeana.eu/schemas/edm/provider" }, "isShownAt" : { "@id" : "http://www.europeana.eu/schemas/edm/isShownAt", "@type" : "@id" }, "dataProvider" : { "@id" : "http://www.europeana.eu/schemas/edm/dataProvider" }, "aggregatedCHO" : { "@id" : "http://www.europeana.eu/schemas/edm/aggregatedCHO", "@type" : "@id" }, "exactMatch" : { "@id" : "http://www.w3.org/2004/02/skos/core#exactMatch", "@type" : "@id" }, "prefLabel" : { "@id" : "http://www.w3.org/2004/02/skos/core#prefLabel" }, "narrower" : { "@id" : "http://www.w3.org/2004/02/skos/core#narrower", "@type" : "@id" }, "note" : { "@id" : "http://www.w3.org/2004/02/skos/core#note" }, "broader" : { "@id" : "http://www.w3.org/2004/02/skos/core#broader", "@type" : "@id" }, "subject" : { "@id" : "http://purl.org/dc/elements/1.1/subject" }, "source" : { "@id" : "http://purl.org/dc/elements/1.1/source" }, "type" : { "@id" : "http://purl.org/dc/elements/1.1/type" }, "format" : { "@id" : "http://purl.org/dc/elements/1.1/format" }, "description" : { "@id" : "http://purl.org/dc/elements/1.1/description" }, "creator" : { "@id" : "http://purl.org/dc/elements/1.1/creator" }, "publisher" : { "@id" : "http://purl.org/dc/elements/1.1/publisher" }, "title" : { "@id" : "http://purl.org/dc/elements/1.1/title" }, "relation" : { "@id" : "http://purl.org/dc/elements/1.1/relation", "@type" : "@id" }, "language" : { "@id" : "http://purl.org/dc/elements/1.1/language" }, "identifier" : { "@id" : "http://purl.org/dc/elements/1.1/identifier" }, "created" : { "@id" : "http://purl.org/dc/terms/created" }, "ore" : "http://www.openarchives.org/ore/terms/", "owl" : "http://www.w3.org/2002/07/owl#", "svcs" : "http://rdfs.org/sioc/services#", "skos" : "http://www.w3.org/2004/02/skos/core#", "rdfs" : "http://www.w3.org/2000/01/rdf-schema#", "rdaGr2" : "http://rdvocab.info/ElementsGr2/", "edm" : "http://www.europeana.eu/schemas/edm/", "ekt" : "https://www.semantics.gr/authorities/schemanamespaces/ekt#", "doap" : "http://usefulinc.com/ns/doap#", "rdf" : "http://www.w3.org/1999/02/22-rdf-syntax-ns#", "xalan" : "http://xml.apache.org/xalan", "dcterms" : "http://purl.org/dc/terms/", "wgs84_pos" : "http://www.w3.org/2003/01/geo/wgs84_pos#", "foaf" : "http://xmlns.com/foaf/0.1/", "crm" : "http://www.cidoc-crm.org/rdfs/cidoc_crm_v5.0.2_english_label.rdfs#", "dc" : "http://purl.org/dc/elements/1.1/" } }