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Jurnal Akuntansi Kontemporer, 2020 IFRS is an accounting standard that emphasizes the use of fair value. The use of fair value is a fulfillment of “relevance” qualitative characteristics, so IFRS can increase the value relevance of accounting information.
Victoria Kuntjoro, Lindrawati Lindrawati
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AUDIT COMMITTEE AND ACCOUNTING INFORMATION VALUE RELEVANCE
Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi, 2020 This paper describes the results of empirical research investigated the effect of audit committee characteristics (AC) on the accounting information value relevance (VR) for Indonesian companies in 2014 - 2018. VR is measured using the Ohlson Model, while AC is measured using its members and its independence members.
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Jurnal Akademi Akuntansi, 2023 Decreasing the value relevance of accounting information issues cannot be separated from complexity of accounting standards and their implementation. This phenomenon is our motivation to examine whether the valuation model on the prospects of companies ...
Nugroho Wisnu Murti +1 more
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2023 The need to solve the problem of the relevance of accounting information regarding the innovative capital of the enterprise has been grounded. Two main types of relevance of financial reporting (cost, credit) have been identified and characterized.
V.K.
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The Influence of Auditor Reputation and Degree of Ownership Concentration on the Quality of Financial Reporting [PDF]
Audit Financiar, 2022 The quality of financial information reported by companies is determined by a number of factors designed to help make it more useful to investors. This paper aims to assess the contribution of auditor reputation and ownership concentration to share price
Mihai CARP +2 more
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VALUE RELEVANCE OF ACCOUNTING INFORMATION: INSIGHTS FROM IRAQ
Journal Port Science Research, 2022 This research investigates the value relevance of accounting information, namely earnings and book value of equity (separately and aggregately), related to stock market values and stock market returns models, for Iraqi services companies for the four years 2015 - 2018.
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Social Determinants of Health, 2023 Background: Financial statements are one of the main ways for companies to communicate in order to provide financial and non-financial information to their stakeholders.
Norallah Khodadadi +3 more
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Does IFRS Convergence Promote the Value Relevance of Accounting Information?
Jurnal Ekonomi dan Bisnis, 2016 Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai adanya kandungan informasi, relevansi nilai informasi akuntansi dan pertumbuhannya selama proses konvergensi IFRS di Indonesia.
Ari Budi Kristanto
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Value Relevance of Accounting Information in the Companies Listed in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2013 Relevance and usefulness of accounting information can be measured by simultaneous relation among accounting information, stock returns and market capitalization. This Subject is a basis for the activities in the field of “Value Relevance”.
Naser Izadinia +2 more
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Vertical Integration and Valuation of International Oil Companies [PDF]
, 2014 This paper studies financial statement information from the 50 largest international oil and gas companies during 1992 to 2011 and evaluates their relation to market values. In particular, we examine how this relationship is affected by accounting method
Misund, Bård +2 more
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