1. What is the research question of interest to the authors of the paper?
2. Is this an interesting question? Why?
3. Why is this question related to or of interest to Accounting?
4. What is the source of tension in the paper that requires research?
5. In what setting is this question examined?
6. What does the paper find?
7. What does the paper conclude based on its findings?
8. How convincing is the evidence presented in the paper? How valid are the results?
9. How does this paper contribute to the literature, and to our knowledge?
10. What are the implications of this paper?
1. This particular study deals with earnings, book values and dividends for equity valuation. Some of the research question is as follows:
- What are the future earnings, book values and dividends?
- How market value relates to the accounting data?
2. The above questions are interesting and reveal the accounting concepts for the statement of changes presented in owner’s equity for the same. This particular statement includes the bottom-line items prevailing in the balance sheet as well as income statement (Deegan and Unerman 2011). It is noticed that financial statements consist of book values and earnings for specified time. The above questions includes the book value equals with the net capital contributions for the same.
3. The above stated questions are directly related with the interest to accounting because it displays the relation between clean surpluses in an overall manner. Accounting theory is an integrative function that helps in connecting with the perspective of the user on matters relating to accounting data (Duska, Duska and Ragatz 2011). It mainly solves the underlying data assumptions for the stock value in the reconciliation of statement and creating the distribution value for the equity valuation in an overall manner.
4. In this particular research, various limitations need consideration by the financial analyst. Reconciliation of equity statements is a major issue in devising the cohesive theory for realization purpose (Freeman 2011). It fails to address the relation within surplus variables on matters relating to earnings, dividends as well as book value for the same.
5. These particular questions can be well examined with the help of neoclassical framework. It mainly involves the capitalized current earnings as well as current book value in an overall manner (Glautier, Morris and Underdown 2011). Pure stock value will address the above question in relation with the bottom-line items or valuation purpose for future course of business activities. Abnormal earnings help in distinguishing between the market as well as book values for the cost of capital. It mainly ascertain the goodwill of the company after viewing at the clean surplus structure in an overall manner.
6. This particular research paper finds the issues on earnings, book values as well as dividends in the equity valuation for the same. In this particular study, it mainly develops understanding of the accounting model for valuation purpose (Schroeder, Clark and Cathey 2011). It will help in solving the contemporary issues and constructing in the model for reduction in the current book values for the same.
7. At the end of the study, research paper concluded with clean surplus relation and the shift in the value analysis for the same. It mainly applied the present value for the expected abnormal earnings in the research study in an overall manner (Scott 2011). Combination of ideas helps in addressing the basic expressions and returning in the accounting data for future course of business activities.
8. Validation of the results involves understanding of concepts related to the above research questions in the most appropriate way. This research deals with the value and return issues pertaining towards the empirical domain. It mainly focuses on the dividend payout ratio for evaluation in the abnormal earnings (Deegan and Unerman 2011). This research paper mainly highlights the key role of accounting data and the related neoclassical security valuation for future course of business activities.
9. This particular paper adds to the knowledge on accounting theory and the implications on earnings and equity valuation for the same. It resolves the paradox by elaborating in the dividend influence for current as well as future accounting (Duska, Duska and Ragatz 2011). It gives better understanding of the current earnings and the other future abnormal earnings for the same. This particular research helps in addressing the key issues on dividend implication on the particular amounting data for the same.
10. The main implications of this research paper helps in identifying the accounting variables. It relates with the derivation of variable function for yielding in the accounting data for the same (Freeman 2011). This research paper clearly examines the broad issues for the current realization of accounting data in an overall manner. This paper relies on the current earnings for the various income statements and balance sheet variation for future course of business activities. The implications include the underlying accounting theory on matters relating to accounting data in an overall manner. It includes net investment in assets for viewing at the future earnings on matters relating to abnormal earnings for the same.
Deegan, C. and Unerman, J. (2011). Financial accounting theory. Maidenhead, Berkshire: McGraw Hill Education.
Duska, R., Duska, B. and Ragatz, J. (2011). Accounting ethics. Chichester, West Sussex, U.K.: Wiley-Blackwell.
Freeman, R. (2011). Governmental and nonprofit accounting. Boston: Prentice Hall.
Glautier, M., Morris, D. and Underdown, B. (2011). Accounting. Harlow, England: Financial Times/Prentice Hall/Pearson.
Schroeder, R., Clark, M. and Cathey, J. (2011). Financial accounting theory and analysis. Hoboken, NJ: Wiley.
Scott, W. (2011). Financial accounting theory. Toronto, Ont.: Pearson Canada.