LEADER 02232nam 2200649 a 450 001 9910963713403321 005 20240516072708.0 010 $a9786613268051 010 $a9780643103146 010 $a0643103147 010 $a9781283268059 010 $a1283268051 010 $a9780643103139 010 $a0643103139 035 $a(CKB)2670000000112761 035 $a(EBL)714053 035 $a(OCoLC)713832753 035 $a(SSID)ssj0000639768 035 $a(PQKBManifestationID)12272683 035 $a(PQKBTitleCode)TC0000639768 035 $a(PQKBWorkID)10605606 035 $a(PQKB)10466181 035 $a(Au-PeEL)EBL714053 035 $a(CaPaEBR)ebr10619857 035 $a(CaONFJC)MIL326805 035 $a(MiAaPQ)EBC714053 035 $a(Perlego)1468426 035 $a(EXLCZ)992670000000112761 100 $a20121113d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aPlanting for wildlife $ea practical guide to restoring native woodlands /$fNicola Munro and David Lindenmayer 205 $a1st ed. 210 $aCollingwood, Vic. $cCSIRO Pub.$d2011 215 $a1 online resource (95 p.) 300 $aDescription based upon print version of record. 311 08$a9780643103122 311 08$a0643103120 320 $aIncludes bibliographical references and index. 327 $aCover; Contents; Preface; Acknowledgements; Chapter 1 Why revegetate?; Chapter 2 Where to revegetate; Chapter 3 Layout and composition of a planting; Chapter 4 How to revegetate; Chapter 5 How to maintain and manage a planting; Chapter 6 How a planting changes over time; List of recommendations; Further reading; Index 330 $aProvides the latest information on restoring woodlands, with particular emphasis on plantings as habitat for wildlife. 606 $aRevegetation 615 0$aRevegetation. 676 $a634.956 676 $a712.6 700 $aMunro$b Nicola$01805315 701 $aLindenmayer$b David$0305889 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910963713403321 996 $aPlanting for wildlife$94353813 997 $aUNINA LEADER 05338nam 22006135 450 001 9910298554103321 005 20200919160934.0 010 $a1-4614-8160-0 024 7 $a10.1007/978-1-4614-8160-7 035 $a(CKB)3710000000024852 035 $a(EBL)1466482 035 $a(OCoLC)860982626 035 $a(SSID)ssj0001004933 035 $a(PQKBManifestationID)11549094 035 $a(PQKBTitleCode)TC0001004933 035 $a(PQKBWorkID)11046731 035 $a(PQKB)10897775 035 $a(MiAaPQ)EBC1466482 035 $a(DE-He213)978-1-4614-8160-7 035 $a(PPN)172420768 035 $a(EXLCZ)993710000000024852 100 $a20130928d2014 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAccounting Information and Equity Valuation $eTheory, Evidence, and Applications /$fby Guochang Zhang 205 $a1st ed. 2014. 210 1$aNew York, NY :$cSpringer New York :$cImprint: Springer,$d2014. 215 $a1 online resource (250 p.) 225 1 $aSpringer Series in Accounting Scholarship,$x1572-0284 ;$v6 300 $aDescription based upon print version of record. 311 $a1-4614-8159-7 320 $aIncludes bibliographical references. 327 $aChapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options -- Chapter 5 Testing the Properties of the ROM -- Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature -- Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant -- Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries -- Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the Return-Earnings Research -- Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting -- Chapter 12 Interpreting Financial Information in an Industry Context -- Chapter 13 Limitations and Future Directions. 330 $aThe purpose of this book is to offer a more systematic and structured treatment of the research on accounting?based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an ?empirically driven? path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well?structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the ?linear information dynamic approach? and (ii) the ?real options?based approach? which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory. 410 0$aSpringer Series in Accounting Scholarship,$x1572-0284 ;$v6 606 $aAccounting 606 $aBookkeeping 606 $aFinance 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 606 $aFinance, general$3https://scigraph.springernature.com/ontologies/product-market-codes/600000 615 0$aAccounting. 615 0$aBookkeeping. 615 0$aFinance. 615 14$aAccounting/Auditing. 615 24$aFinance, general. 676 $a658.15 700 $aZhang$b Guochang$4aut$4http://id.loc.gov/vocabulary/relators/aut$01059456 906 $aBOOK 912 $a9910298554103321 996 $aAccounting Information and Equity Valuation$92505912 997 $aUNINA