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Bridge over ocean
1 March 1992 Financial Analysts Journal Volume 48, Issue 2

Size Effects in the Market Valuation of Fundamental Factors

  1. Mark Hirschey
  2. Richard S. Spencer

Cash flow, growth, risk (beta), research and development and advertising expenditures are all key fundamental factors that help determine the earnings prospects of individual companies. This note demonstrates how the market valuation of these fundamental factors varies over firm size classes during the different economic conditions and market environments of the 16 year period 1975-90. The results offer useful input to the prospects for small capitalization stocks in the 1990s.

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