Research in Finance seeks to provide a collection of quality
research articles that reflect the current and primary issues in
financial markets. Contributions include finance theory and
financial practice, plus accounting issues such as reporting
derivatives positions, reflecting intangible holdings, or
predicting financial distress. The broad theme of this volume of
Research in Finance is "Comparing the Influence upon Equity
Valuation of Strategy Compared with Cash Flow Expectations."
Contributions assess the strong role of strategy in equity
valuation, compared with valuation of expected dividends. We also
see new evidence about the triggers for financial distress in
emerging countries.
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