Accounting based valuation models: What have we learned?

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Accounting Anomalies and Fundamental Analysis: A Review of Recent Research Advances (2010, background): “The proliferation of valuation models has spawned a growing debate about the superiority, applicability, and empirical properties of various models (e.g., Francis et al. 2000; Lundholm and O’Keefe, 2001; Penman, 2001; Courteau et al. 2001; Richardson and Tinaikar, 2004; Juettner-Nauroth and Skogsvik”
Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013, background): “…to the variance of x and positively related to the variance of y (due to different verification requirements for 20 Gigler and Hemmer (2001), Richardson and Tinaikar (2004), Beaver and Ryan (2005), Price (2005), Pae, Thornton, and Welker (2005), Givoly, Hayn, and Natarajan (2007), and…”
International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006, unknown): “, 2004) and ex post conservatism (Pope and Walker, 2003; Richardson and Tinaikar, 2004) – refers to the idea that earnings reflect bad news more quickly than good news.”