Results 261 to 270 of about 693,430 (293)

Corporate governance and the value‐relevance of accounting information

Accounting Research Journal, 2008
PurposeThis paper seeks to examine the relationship between corporate governance and the value‐relevance of accounting information in Australia.Design/methodology/approachThis paper uses board, audit committee and external audit related variables to proxy for corporate governance. Value‐relevance is measured by the adjusted R2 derived from a regression
Habib, Ahsan, Azim, Mohammad I.
openaire   +3 more sources

Value Relevance of Accounting Information: Evidence from India

Asian Journal of Economics, Business and Accounting
This 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, Patel, Kundan, Parikh, Abhishek   +2 more
openaire   +1 more source

Value relevance of accounting information: an emerging country perspective

Journal of Accounting & Organizational Change, 2018
Purpose This paper aims to examine the value relevance of accounting information from an emerging country perspective. Design/methodology/approach The study adopts Ohlson (1995) Price model to examine the extent to which accounting information explain variation in stock prices of listed firms on the Ghana Stock Exchange. Findings The study reveals
Bismark Badu, Kingsley Opoku Appiah
openaire   +1 more source

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, Ali Faal Ghayoumi, Mohammad Ali Bidari   +2 more
openaire  

Does Investor Sentiment Affect the Value Relevance of Accounting Information?

Abacus, 2020
We 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
openaire   +1 more source

Value relevance of conservative and non-conservative accounting information

The International Journal of Accounting, 2009
Abstract 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, Anestis C. Ladas, Christos I. Negakis   +2 more
openaire   +1 more source

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
openaire   +1 more source

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
openaire   +2 more sources

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.
openaire   +1 more source

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.
openaire   +1 more source