Financial Reporting and Valuation Research
Abstract
Abstract
In this study, we examine how accounting variables represent the core elements of firm activity and how the relations among these variables connect business accounting to market valuation. Building on this account, we develop a unified framework that expresses market values in accounting terms. A key contribution of this framework is that it places market-based and book-based measures of return within a single coherent structure. This unification, in turn, provides a new theoretical basis for refining central principles in corporate finance and valuation.
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@article{Lee2026From,
title = {From Business Accounting to Market Valuations},
author = {Woongki Lee},
year = {2026},
doi = {10.31235/osf.io/h9q8w_v1},
url = {https://doi.org/10.31235/osf.io/h9q8w_v1}
}FAQ
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