Results 181 to 190 of about 701,246 (206)

Is Accounting Information Value Relevant in the Emerging Chinese Stock Market?

SSRN Electronic Journal, 1999
Abstract This study examines empirically whether domestic investors in the Chinese stock market perceive accounting information based on Chinese GAAP to be value-relevant. The study is motivated by the market-based value-relevance literature in the U.S. and by the recent developments of accounting and stock markets in China.
Charles J.P Chen, Shimin Chen, Xijia Su
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Price Divergence from Fundamental Value and the Value Relevance of Accounting Information*

Contemporary Accounting Research, 2010
By employing two alternative measures of fundamental value, we reexamine the value relevance of accounting information over time. Consistent with some recent studies, we do not find evidence on the temporal decline in R 2s of conventional value-relevance regressions when the stock price is replaced by these measures as the dependent variable.
FUNG, Yu Kit, Simon, SU, Lixin, Nancy, ZHU, Xindong,Kevin   +2 more
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Comparative value relevance of accounting information among Asian countries

Managerial Finance, 2018
Purpose The purpose of this paper is to compare the value relevance of various accounting information disclosed in financial statements of manufacturing companies listed on the stock markets of Korea, Japan, and China over ten years from 2006 to 2015.
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Price Models and the Value Relevance of Accounting Information

SSRN Electronic Journal, 2007
Recent research in empirical accounting has raised questions about the usefulness of price models, and how this tool can be used properly given its economic and econometric problems. This paper first identifies the essential distinctions between the price and return models, and the situations in which a price model is advantageous.
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FIRM GOVERNANCE AND VALUE RELEVANCE OF ACCOUNTING INFORMATION

Abstract: The collapse of multiple firms globally after publication of huge profits drew theattention of regulators, shareholders and scholars about the extent board of directors dischargetheir responsibilities and raise the question as to the role the board play on firm failures andquality of accounting reports.
Asian Asian Umobong, PhD, Ambaiowei Tari Ebiowei, PhD   +1 more
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Circulating tumor DNA in advanced solid tumors: Clinical relevance and future directions

Ca-A Cancer Journal for Clinicians, 2021
Michael L Cheng, Heather A Parsons, Atish D Choudhury   +2 more
exaly  

Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks

Journal of Applied Accounting Research, 2021
Serge Agbodjo, Kaouther Toumi, Khaled Hussainey   +2 more
exaly  

Internet Stock Message Boards and Value Relevance of Accounting Information

Korean Accounting Information Association
[Purpose] I empirically analyze the impact of the Naver stock message boards on the value relevance of accounting information. [Methodology] I create a Python crawler to collect contents from the Naver stock message boards, and through regression analysis, I show the impact of the number and size of contents on the value relevance of net income, net ...
openaire   +1 more source

Evolution in Value Relevance of Accounting Information

Accounting Review, 2023
Mary Barth, Ken Li, Charles McClure
exaly  

Auditor's report, auditor's size and value relevance of accounting information

Journal of Applied Accounting Research, 2020
Ahmad Abdollahi, Yasser Rezaei Pitenoei, Mehdi Safari   +2 more
exaly