{'fraction_non_alphanumeric': 0.022727272727272728, 'fraction_numerical': 0.0, 'mean_word_length': 5.6125, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects

Accounting valuation theory has been scarce since the formation of accounting research. The theoretical modeling of Feltham-Ohlson-Callen-et-al. is a key exception in capital markets research in accounting, which has mostly been empirical. I build on recent developments in the new and growing research area of Macro-Accounting to provide theoretical extensions to accounting valuation models, with major empirical implications.