The Quality of Accounting Information: Relevance or Value-Relevance?
Asian Journal of Accounting Perspectives, 2019 Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar +2 more
doaj +9 more sources
Value Relevance of Accounting Information from PSAK 72
Jurnal Akuntansi dan Keuangan, 2022 This study examines the value relevance of accounting information after PSAK 72 on the companies that are listed on Indonesia Stock Exchange. Ohlson’s model is used to evaluate the research hypothesis and to estimate the research model using Generalized ...
Natatsa Rizqina Mubarika +1 more
doaj +2 more sources
The Changing Value Relevance of Accounting Information: An Overview
Riset Akuntansi dan Keuangan Indonesia, 2021 This article aims to provide an overview of the value relevance of accounting information development for investors and creditors who are the primary users of financial statements.
Hilda Octavana Siregar +1 more
doaj +2 more sources
CEO's Overconfidence, Cost stickiness, and Value Relevance of Accounting Information [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 CEO's overconfidence is one of the essential indices that influences financial policies. When sales decline, overconfident CEOs have overconfidence in their ability to bring sales back to the previous level and tend to overestimate sales, thereby ...
Reza Abdolahnezhad Khalil Abad
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Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance [PDF]
پژوهشهای تجربی حسابداری, 2018 This study investigation the Effect of Using Fair value in Financial Reports in Improving the Value relevance of Accounting Information. The ultimate goal of this study is to determine the difference of the value relevance of accounting information ...
Samira Hajikermani +2 more
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Value Relevance of Conservative and Non-conservative Accounting Information [PDF]
مطالعات تجربی حسابداری مالی, 2010 The purpose of this study is to investigate the existence of conservatism and its effect on value relevance of accounting information. The methodology of present study is quasi experimental.
A. Kbodamipour, R. Mahroomi
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WHAT AUDIT FEATURES IMPACT VALUE RELEVANCE OF ACCOUNTING INFORMATION?
Jurnal Akuntansi KontemporerResearch Purposes. The objective of this research is to ascertain how audit quality affects the value and relevancy of accounting data, where audit quality is proxied by audit company size, audit partner gender, audit fees, audit reporting delays, and ...
Aurelia Angelina +1 more
doaj +2 more sources
Value relevance of accounting information in the pre- and post-IFRS accounting periods [PDF]
, 2010 This paper examines the value relevance of accounting information in the pre- and post-periods of International Financial Reporting Standards implementation using the models of Easton and Harris (1991) and Feltham and Ohlson (1995) for a sample of Greek ...
Kousenidis, Dimitrios V. +2 more
core +3 more sources
Value Relevance of Accounting Information: Measurement and Behavioral Aspects [PDF]
مطالعات تجربی حسابداری مالی, 2009 In response to growing concerns about the usefulness of current financial reporting, several studies have investigated changes in the value relevance of accounting information during the last few decades.
A. Saghfi, R. Baghomian
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Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The purpose of the present research was to investigate the effect of structural failure on the value relevance of accounting information.Methods: This is a quasi-experimental, post-event, and interdisciplinary study.
Dariush Firoozi +4 more
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