A few books on the subject:
- Understanding Company Financial Statements a good intro to the subject
- International Financial Reporting and Analysis an indepth look into IFRS
- Focus On Value
Other article:
- Company Perfomance and Measures of Value Added Pamela Peterson, David Peterson, 1996 a 70 page review of EVA and CFROI
- The CFROI Valuation Model Bart Madden 1998
- Valuation and Amortization Gabriel A. D. Preinreich 1937
- Valuation of Common Stocks Molodovsky 1959
- A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings Ohlson 1990
- Return to Fundamental Stephen Penman 1992
- The Feltham-Ohlson implication for empiricists Bernard, 1995
- Accounting valuation, market expectation, and cross-sectional stock returns Richard Frankel, Charles M.C. Lee, 1998
- A Life Cycle Theory of the Firm DC Mueller, 1972