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Compare Stocks › ABBV vs ACN

AbbVie Inc. (ABBV) vs Accenture plc (ACN): Which Is the Better Buy in 2026?

As of 2026-11-01, ABBV is overvalued at $295, with a DCF intrinsic value of $172 and a margin of safety of -71%. ACN is fairly valued at $258, with an intrinsic value of $322 and a margin of safety of 20%. Of the two, ACN has the wider margin of safety.

ABBV
AbbVie Inc.
$294.89
VS
ACN
Accenture plc
$258.24

Rewards

ABBV
  • ★AbbVie Inc. has maintained ROIC above 10% for 4 consecutive years, suggesting solid business economics.
  • ★Gross margin of 73.7% indicates strong pricing power — typical of businesses with significant intellectual property or brand strength.
  • ★AbbVie Inc. scores 82/100 on the Economic Moat Score (Wide Moat), with reinvestment efficiency as the strongest competitive dimension.
ACN
  • ★Accenture plc has maintained ROIC above 15% for 4 consecutive years, indicating a durable competitive advantage.
  • ★Accenture plc scores 90/100 on the Economic Moat Score (Wide Moat), with revenue predictability as the strongest competitive dimension.
  • ★Return on equity has consistently exceeded 20% over 4 years, indicating efficient use of shareholder capital.

Risks

ABBV
  • ⚠Buybacks have been poorly timed — 3 out of 4 years involved repurchases at relatively expensive valuations.
  • ⚠Insiders have sold $8.2M worth of stock in the past 3 months — significant insider liquidation.
  • ⚠Free cash flow has declined at a 9.8% CAGR over the past 4 years — a concerning trend.
ACN
  • ⚠FCF yield of 6.8% suggests reasonable valuation assuming continued moderate growth.
  • ⚠PEG ratio of 2.45 indicates the stock is expensive relative to its expected growth — the market may be pricing in more growth than analysts project.

Key Valuation Metrics

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ABBV
ACN
Valuation
N/A
Free Cash Flow
$10.68B
N/A
FCF Yield
6.76%
50.67
Trailing P/E
19.04
18.24
Forward P/E
16.25
Quality & Moat
29.08%
ROIC
22.39%
N/A
ROE
26.02%
73.72%
Gross Margin
32.05%
0.60
PEG Ratio
2.45
Balance Sheet Safety
N/A
Net Debt / Equity
0.02
N/A
Interest Coverage
N/A
2.03
Net Debt / EBITDA
0.04
2.35%
Dividend Yield
2.65%
ABBV: 3Ties: 1ACN: 4
ABBVACN

Historical Fundamentals

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ABBV

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation. The dashed forward point is the forward P/E — today's price ÷ analyst consensus EPS.

ACN

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation. The dashed forward point is the forward P/E — today's price ÷ analyst consensus EPS.

Price ÷ Earnings Per Share — how many years of current earnings you're paying for at today's price. Lower P/E may indicate undervaluation. The dashed forward point is the forward P/E — today's price ÷ analyst consensus EPS.

$1 Retained Earnings Test

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ABBV
N/A
Net losses over 3 years — test not applicable
Company had negative cumulative retained earnings
Σ Retained
$-19.85B
Δ Market Cap
+$118.02B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer
ACN
$-4.98
created per $1 retained over 3 years
Market Cap Declined
Σ Retained
$12.38B
Δ Market Cap
$-61.69B
Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Buffett's "$1 Test": For every $1 of earnings retained, has management created at least $1 of market value?
> $1 created per $1 retained = Value Creator · < $1 created = Value Destroyer

Discounted Cash Flow (DCF) Analysis

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ABBV
71.5% Overvalued
Price is 71.5% above estimated fair value
Current Price: $294.89
Fair Value: $172.00
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued
ACN
19.7% Margin of Safety
Price is 19.7% below estimated fair value
Current Price: $258.24
Fair Value: $321.71
Strongly undervalued
Undervalued
Fairly valued
Overvalued
Strongly overvalued

Reverse DCF — Market-Implied Growth

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ABBV

Requires positive FCF to compute implied growth rate.

ACN

What growth rate is the market pricing in at $258?

+6.2%
Market-Implied Owner Earnings Growth
Standard FCF implies +3.6%

The market implies +6.2% Owner Earnings growth, roughly in line with history — reasonably priced.

Standard FCF implies +3.6%, reflecting ongoing growth investment.

Economic Moat Score

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ABBV
82/100
Wide Moat
70+ Wide · 40-69 Narrow · <40 None

Wide moat with strength across all dimensions. Reinvestment Efficiency is the standout factor.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 4 years of fundamental data.
ACN
90/100
Wide Moat
70+ Wide · 40-69 Narrow · <40 None

Wide moat with strength across all dimensions. Revenue Predictability is the standout factor.

Composite score measuring competitive advantage durability across four dimensions: returns above cost of capital, pricing power stability, revenue predictability, and capital efficiency. Based on 4 years of fundamental data.

Forensic Accounting

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ABBV
-2.86
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.
ACN
-2.78
Unlikely Manipulator
Above -1.78 = likely manipulator · -2.22 to -1.78 = grey zone

M-Score Trend

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Beneish's 8-variable model estimates the probability of earnings manipulation. An M-Score above -1.78 signals elevated risk — companies in this range have historically been 3-5× more likely to be manipulating earnings. Scores between -2.22 and -1.78 fall in a grey zone warranting further investigation.

Ownership Breakdown

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ABBV
Insiders 0.1%Institutions 77.4%Retail & Other 22.5%
No. of Institutional Holders5,303
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.
ACN
Insiders 0.0%Institutions 85.1%Retail & Other 14.9%
No. of Institutional Holders2,797
High insider ownership aligns management incentives with shareholders — a key signal in Buffett-style analysis. Institutional concentration can indicate smart-money conviction but also crowding risk.

High insider ownership aligns management incentives with shareholders. Institutional concentration can indicate smart-money conviction but also crowding risk.

Insider Buying Activity

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ABBV
0
Buys (3M)
0
Buys (12M)
No open market insider purchases found.
Open market purchases · includes direct & indirect ownership · excludes option exercises
ACN
2
Buys (3M)
2
Buys (12M)
Total value (12M): $3.20M
PRICE PAULA A
Director
$199,848
@ $249.81 · 2026-10-26
SWEET JULIE SPELLMAN
Chief Executive Officer
$3.00M
@ $245.99 · 2026-10-26
Open market purchases · includes direct & indirect ownership · excludes option exercises

Open market purchases · includes direct & indirect ownership · excludes option exercises.

Insider Selling Activity

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ABBV
1
Sells (3M)
4
Sells (12M)
Total value (12M): $18.92M
DONOGHOE NICHOLAS
Officer
$8.18M
@ $250.00 · 2026-08-14
PURDUE DAVID RYAN
Officer
$1.22M
@ $233.56 · 2026-03-04
SIATIS PERRY C.
General Counsel
$4.38M
@ $234.39 · 2026-03-02
SIATIS PERRY C.
General Counsel
$5.15M
@ $230.00 · 2026-02-25
SALEKI-GERHARDT AZITA
Chief Operating Officer
$8.41M
@ $198.42 · 2025-08-12
DONOGHOE NICHOLAS
Officer
$2.64M
@ $198.51 · 2025-08-05
STEWART JEFFREY RYAN
Officer
$12.36M
@ $210.08 · 2025-03-31
REENTS SCOTT T.
Chief Financial Officer
$3.75M
@ $212.34 · 2025-03-14
GONZALEZ RICHARD A
Director
$20.26M
@ $205.45 · 2025-03-03
RICHMOND TIMOTHY J
Officer
$4.47M
@ $210.45 · 2025-03-03
SIATIS PERRY C.
General Counsel
$5.82M
@ $208.69 · 2025-03-03
RICHMOND TIMOTHY J
Officer
$6.07M
@ $202.90 · 2025-02-26
BUCKBEE KEVIN K
Officer
$3.85M
@ $203.41 · 2025-02-26
SIATIS PERRY C.
General Counsel
$1.14M
@ $197.90 · 2025-02-20
BUCKBEE KEVIN K
Officer
$310,032
@ $172.24 · 2024-12-16
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives
ACN
3
Sells (3M)
8
Sells (12M)
Total value (12M): $5.85M
SEKIDO RYOJI
Officer
$1.43M
@ $244.84 · 2026-10-22
BURGUM MELISSA A
Officer
$202,750
@ $250.00 · 2026-10-22
HOGAN CATHERINE KIERNAN
Chief Operating Officer
$149,965
@ $214.24 · 2026-10-12
UNRUCH JOEL SCOTT
General Counsel
$1.71M
@ $162.98 · 2026-07-30
EGAWA ATSUSHI
Officer
$863,044
@ $177.14 · 2026-04-30
SWEET JULIE SPELLMAN
Chief Executive Officer
$1.46M
@ $241.23 · 2026-02-10
WALSH JOHN F
Officer
$3,389
@ $242.07 · 2026-02-04
SHARMA MANISH
Officer
$24,535
@ $250.36 · 2026-02-03
Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives

Direct ownership only · excludes indirect, option exercises, planned (10b5-1) sales & derivatives.

🎭 Mr. Market's Mood

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ABBV
FearGreed
😏Greed(72/100)

"Market is optimistic — be cautious and ensure you have a margin of safety"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.
ACN
FearGreed
😐Neutral(60/100)

"Market is pricing this stock without strong emotion in either direction"

Composite sentiment score based on 6 market signals. Inspired by Buffett's "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

Composite sentiment score based on market signals. Inspired by Buffett’s "Mr. Market" allegory — fear = potential opportunity, greed = potential risk. Must be used alongside fundamental analysis, not in isolation.

⚖️ Buffett Signal

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ABBV
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Greed (72)
ACN
⚪Awaiting DCF Data

The Buffett Signal cross-references market sentiment with DCF valuation. Configure the DCF Analysis above to generate a signal.

DCF Margin of Safety: N/AMr. Market's Mood: Neutral (60)
View ABBV Full AnalysisView ACN Full Analysis

Frequently Asked Questions: ABBV vs ACN

Is AbbVie Inc. or Accenture plc more undervalued in 2026?▼

Based on our discounted cash flow model, ACN trades at a 19.7% margin of safety (intrinsic value $322 vs. price $258), compared to ABBV's -71.5% margin of safety (intrinsic $172 vs. $295).

Which stock has a wider economic moat, AbbVie Inc. or Accenture plc?▼

ACN scores 90/100 (Wide moat), while ABBV scores 82/100 (Wide moat). The moat score measures competitive advantage durability across ROIC consistency, margin stability, revenue predictability, and reinvestment efficiency.

Is AbbVie Inc. in financial distress?▼

ABBV's Altman Z-Score of 2.4 places it in the Grey zone, signaling elevated bankruptcy risk. ACN scores 4.5 (Safe zone). The Altman Z-Score is a five-factor model that predicts insolvency within two years; scores below 1.81 indicate significant distress.

Which stock has higher return on invested capital, AbbVie Inc. or Accenture plc?▼

ABBV earns 29.1% ROIC versus ACN's 22.4%. A higher ROIC means the company generates more profit per dollar of capital employed, a hallmark of durable competitive advantage in Buffett-style analysis.

Which dividend is safer, AbbVie Inc.'s or Accenture plc's?▼

ACN's dividend earns a safety score of 94/100 (Very Safe), compared to ABBV's 39/100 (Unsafe). ACN has raised its dividend for 3 consecutive years.

ABBV vs ACN: Which Is the Better Buy in 2026? | SafetyMargin.io