000 01341cam a2200229 4500500
005 20250119102438.0
041 _afre
042 _adc
100 1 0 _aEvraert, Frédérique
_eauthor
245 0 0 _aMarket Value and Accounting Measures: The Firms of the New French Economy
260 _c2006.
500 _a29
520 _aThis paper provides further evidence on the financial valuation of French start-ups over the period 2000-2002. Using association studies, relevant indicators such as net income versus cash flows are used to explain market value and as proxies of growth opportunities. Results show the relevance of accounting models and figures, particularly the ability of net income and operating income to convey useful information for financial analysts in different business settings. These findings from three models show the importance of fundamental analysis when data are available.
690 _amarket cycle
690 _aassociation studies
690 _astart up companies
690 _avalue drivers
690 _ainformational content of net income and cash flows
690 _anew economy
786 0 _nAccounting Auditing Control | Volume 12 | 2 | 2006-09-01 | p. 49-67 | 1262-2788
856 4 1 _uhttps://shs.cairn.info/journal-accounting-auditing-control-2006-2-page-49?lang=en&redirect-ssocas=7080
999 _c410322
_d410322