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Panel B present s regression summary statistics corresponding to valuation equations (1c), (2b) and (3a) (book value of equity and net income under the profit or loss method) and panel C presents regressions results corresponding to valuation equation (1a) (book value of equity and net income under the corridor method","journal-title":"Panel A presents regression summary statistics corresponding to valuation equations (1b)"},{"key":"ref16","article-title":"Significant at the 10%, 5% and 1% levels of significance","journal-title":"NI is net income and BVE is the book value of equity. *, **, ***"},{"key":"ref17","journal-title":"2a) and (3b) (book value of equity and net income under the equity recognition method). Panel B present s regression summary statistics corresponding to valuation equations (1c), (2b) and (3a) (book value of equity and net income under the profit or loss method) and panel C presents regressions results corresponding to valuation equation (1a) (book value of equity and net income under the corridor method"}],"container-title":["SSRN Electronic Journal"],"original-title":[],"language":"en","deposited":{"date-parts":[[2019,5,17]],"date-time":"2019-05-17T04:18:07Z","timestamp":1558066687000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.ssrn.com\/abstract=1308526"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2008]]},"references-count":17,"URL":"https:\/\/doi.org\/10.2139\/ssrn.1308526","relation":{},"ISSN":["1556-5068"],"issn-type":[{"value":"1556-5068","type":"electronic"}],"subject":[],"published-other":{"date-parts":[[2008]]},"published":{"date-parts":[[2008]]}}}