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Accounting for Value Page 237 (257 of 528)
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Index
abnormal earnings growth (AEG), AEG (abnormal earnings growth),
58–59, 61, 63 58–59, 61, 63
Abnormal Earnings Growth (AEG) AEG (Abnormal Earnings Growth)
model, 59, 61, 222n12 model, 59, 61, 222n12
accounting: anchoring and, 35–43; AIG (American International
defi 33; good, 194–98; Group), 30, 139, 142 ned,
growth generated by, 115–26; American International Group
profi 105–14; (AIG). See AIG (American tability generated by,
standardization in, 234nn7,8; International Group)
uncertainty and, 65; valuation amortized historical cost, 173
and, 1–3, 7, 62 anchoring: accounting and, 35–43;
accounting arbitrage, 190–92 accrual accounting and, 46–50;
accounting modeling of risk, adding speculation to book value
140–45 and, 50–57; cash accounting and,
Accounting Principle 1, 39–40, 164, 43–46; conclusions on, 61–63; on
168 earnings, 57–62; on fair value
Accounting Principle 2, 48, 164 accounting, 169–74
Accounting Principle 3a, 90–91, 158, Apple, 107, 203
164 APT (arbitrage pricing theory), 26,
Accounting Principle 3b, 91, 164 212n7
Accounting Principle 4, 110–11, 164 arbitrage: accounting, 190–92; limits
Accounting Principle 5, 118, 164 to, 212n7
Accounting Principle 6, 156–57, 164 arbitrage pricing theory (APT), 26,
Accounting Principle 7, 164, 180 212n7
accrual accounting, 43, 46–50, 63, asset pricing models, 24–27, 31–32,
209, 218n9 94, 131, 139. See also Capital Asset
accrual anomaly, 192 Pricing Model (CAPM)
