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Does Investor Sentiment Affect the Value Relevance of Accounting Information?
Abacus, 2020We investigate whether investor sentiment affects the relationships between accounting variables and contemporaneous stock returns. Using price‐relevant accounting variables identified by Chen and Zhang (2007) and the investor sentiment index constructed by Baker and Wurgler (2006), we find that the value relevance of accounting variables is ...
Wen He, Ki Hoon Hong, Eliza Wu
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Corporate governance and value relevance of accounting information
International Journal of Ethics and Systems, 2020Purpose This paper aims to explore how the characteristics of the board of directors (BoD) shape earnings and book value information available to market participants. Design/methodology/approach The authors investigated the impact of board size, presence of non-executives and role duality as proxies of effective corporate governance on the value ...
Hesham I. Almujamed, Mishari M. Alfraih
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Value Relevance of Accounting Information in Capital Markets
2017Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest ...
Marianne Ojo, James A DiGabriele
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Evolution in Value Relevance of Accounting Information
SSRN Electronic Journal, 2017ABSTRACT We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes that accounting information—primarily earnings—has lost relevance. We consider more accounting items and find no decline in combined value relevance from 1962 to 2018.
Mary E. Barth +2 more
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Value relevance of accounting and Non-Accounting information
ACADEMICIA: An International Multidisciplinary Research Journal, 2018This study investigates the value relevance of accounting and non-accounting information in the Colombo Stock Exchange, with a view to determining whether accounting information and non-accounting information has the ability to capture data that affect share prices of companies listed on the Colombo Stock Exchange.
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A study of value relevance of accounting and non-accounting information
ACADEMICIA: AN INTERNATIONAL MULTIDISCIPLINARY RESEARCH JOURNAL, 2021This study investigates the value relevance of accounting and non-accounting information in the Colombo Stock Exchange, with a view to determining whether accounting information and non-accounting information has the ability to capture data that affect share prices of companies listed on the Colombo Stock Exchange.
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Accounting Information Value Relevance of Dual-listing Company
2007 International Conference on Service Systems and Service Management, 2007We study the value relevance of accounting earning information of dual-listing companies. We find that the accounting earning information according to HK-GAAP (or IASs) is useful for H share, the investors in A share markets prefer unexpected EPS to EPS, the financial statements based on HK-GAAP(or IASs) also provides useful information to the ...
null Lu Jing, Liu Yuanyuan
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Value Relevance of Accounting Information: Evidence from India
Asian Journal of Economics, Business and AccountingThis research presents an empirical analysis of the value relevance of earnings, book value, and various other financial performance metrics for the top 30 companies listed on the BSE SENSEX index in India, covering the period from 2015 to 2019. The theoretical framework underpinning this study is centered on the concept of value relevance of financial
Vohra, Baisakhi +2 more
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Factors Affecting the Value Relevance of Accounting Information [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2012 The present study examines the factors affecting the value relevance of accounting information for investors in the Tehran Stock Exchange over the period of six years. In this study, the effect of four factors; being profitable or loss generating, company size, earnings stability and company growth on the value relevance of accounting information have ...
Mahmoud Dehghan Nayeri +2 more
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Value relevance of conservative and non-conservative accounting information
The International Journal of Accounting, 2009Abstract The present paper examines effects of reporting conservatism on the value relevance of accounting earnings of a sample of Greek firms over the period from 1989 to 2003. The results of the paper indicate that conservatism is a salient feature of the Greek Accounting System.
Dimitrios V. Kousenidis +2 more
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