Earnings Quality, Accruals and Subjective Goodwill Accounting [PDF]
This paper analyses accounting accruals that may relate to earnings quality and its information content. The characteristics specifying earning quality are discussed according to research surveys of earnings quality.
Yuko Katsuo
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ANALISIS HUBUNGAN ANTARA RELEVANSI NILAI, TRANSAKSI PIHAK BERELASI DAN KARAKTERISTIK DEWAN KOMISARIS [PDF]
, 2016 In the agency theory, investors (principal) expect high company performance, while managers (agent) want high incentives for their work. In order to fulfill high company performance, manager can conduct related party transaction, where such transaction ...
JULIARTO, Agung, NUSANTARA, Doni Putra
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EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]
Financial statements' main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful,
Muller Victor - Octavian
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Value Relevance of Accounting Information in KOSDAQ
Management & Information Systems Review, 2008 null 윤성용 +2 more
openaire +1 more source
ANALISIS PERBEDAAN RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SETELAH ADOPSI PENUH IFRS : Studi pada Perusahaan Go Public yang Terdaftar di BEI Periode 2010-2013 [PDF]
, 2014 Perubahan standar akuntansi internasional dari GAAP menjadi IFRS merupakan tonggak sejarah besar bagi perkembangan akuntansi di dunia. IFRS sebagai satu set standar akuntansi internasional yang berkualitas tinggi bertujuan untuk menghasilkan laporan ...
Istiqomah, Nisa
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Relevância informativa das Despesas de Investigação e Desenvolvimento: um estudo para o caso português [PDF]
This study tests the value relevance of R&D expenses for the Portuguese context. The methodology adopted is based on econometric models, and takes into consideration the kind of information companies display and the adoption of IASB accounting standards ...
Ana Cunha, José Moreira
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects [PDF]
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and ...
Ramb, Fred, Reitzig, Markus
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New approaches regarding business combinations [PDF]
The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting.
Bunea-Bontaş, Cristina Aurora +1 more
core +1 more source
Female Directors and Value Relevance of Accounting Information
The Korean Academic Association of Business Administration, 2021 openaire +1 more source