Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
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The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share [PDF]
مطالعات تجربی حسابداری مالی, 2022 The relevance and usefulness of accounting information can be measured by the simultaneous relationship between accounting information, returns or stock market prices.
Narges Hamidian, Golnaz Eshaghi
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Value Relevance of Accounting Information in Corporate Financing Decisions: Evidence from Iran [PDF]
پژوهشهای تجربی حسابداری, 2012 This study examines how accounting information (profitability, revenues, profitability and revenue growth, working capital and times interest earned) affect financing decisions. We used a sample of 100 companies listed on Tehran stock exchange (TSE) over
Ali Saghafi, Masoud GholamZadeh
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VALUE RELEVANCE OF ACCOUNTING INFORMATION FOR LISTED FINANCIAL SERVICE FIRMS IN NIGERIA
Gusau Journal of Accounting and Finance, 2022 Over a 5-year period from 2016 to 2020, this paper compares the value relevance of accounting numbers of banks and insurance firms listed on the Nigerian Stock Exchange market.
Kassim Busari +3 more
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The Value Relevance of Accounting Information during the Essential Volatility in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2018 This study examines the value relevance in the Tehran Stock Exchange and compares the value relevance of accounting measures during the essential volatility in Tehran Stock Exchange.
zahra farhadi +1 more
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Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Chamisa, E, Mangena, M, Ye, G
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Audit Quality dan Value Relevance of Accounting Information
E-Jurnal Akuntansi, 2023 Users of financial reports need relevant information as a basis for making decisions. The existence of an auditor helps investors in assessing the quality of accounting information. The research aims to examine the quality of audit reports as proxied by the size of the public accounting firm and audit opinions on the value relevance of accounting ...
Santho Vlennery Mettan +1 more
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The Value Relevance of Accounting Information Based on IFRS in the Netherlands and the UK
Eurasian Journal of Management & Social Sciences, 2021 International Financial Reporting Standards (IFRS) were initially adopted by the European Union in 2005 in order to share the benefits provided by globalization in 2005 and 2006.
Kawa Wali
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A Survey of the Influence of Earning Sustainability on Value Relevance of Accounting Information [PDF]
بررسیهای حسابداری و حسابرسی, 2015 This research examines the relationship between earning sustainability and value relevance of accounting information. In this study, data has been collected from 76 firms listed in the Tehran Stock Exchange during 2005-2013.
Morteza Bayat +2 more
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گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2022 The study examines the effect of IFRS adoption on the value relevance of accounting information of six (6) out of thirteen (13) listed industrial goods firms in Nigeria for the period of fourteen years (2007-2020); seven (7) years before IFRS adoption ...
Ibrahim Para +4 more
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