Results 41 to 50 of about 693,430 (293)
Ownership structure impacting value relevance of accounting information [PDF]
, 2015 The paper aims to indicate the impact of ownership structure traced by domestic and foreign shareholders numbers on the value relevance of earnings and book value individually and in aggregate for Jordanian industrial sector within the period from 1992 ...
Al-Arussi, Ali, Shamki, Dhiaa
core
Value relevance of accounting information: Evidence from an emerging market
Advances in Accounting, 2014 Abstract Without making any distinction of the applicable accounting standards, this paper investigates, firstly, the value relevance of accounting information from 1999 to 2012 in different segments of the Chinese stock market. This investigation includes A-shares, prepared under Chinese Accounting Standards (CAS) for domestic firms; B-shares ...
openaire +2 more sources
Molecular bases of circadian magnesium rhythms across eukaryotes
FEBS Letters, EarlyView.Circadian rhythms in intracellular [Mg2+] exist across eukaryotic kingdoms. Central roles for Mg2+ in metabolism suggest that Mg2+ rhythms could regulate daily cellular energy and metabolism. In this Perspective paper, we propose that ancestral prokaryotic transport proteins could be responsible for mediating Mg2+ rhythms and posit a feedback model ...
Helen K. Feord, Gerben van Ooijen
wiley +1 more source
Value Relevance of Financial Reporting: In Pre IFRS, Post IFRS and Transition Regime
JISR Management and Social Sciences & Economics, 2021 The objective of this study is to test the influence of value relevance ofaccounting information (EPS, BV, CF, ROE) on the market share value of non-financial sector of Pakistan Stock Exchange (PSX) listed firms in the Pre & Post IFRS implementation ...
Nabeeha Zulfiqar +4 more
doaj +1 more source
The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks [PDF]
, 2015 The mandatory adoption of IFRS beginning from January 1st 2005 by European Union listed firms has attracted contradictory but limited results from emerging economies, particularly, banking sector on the potency of its adoption in reducing earnings ...
Ugbede, Onalo
core
The housing value-relevance of governmental accounting information
Journal of Accounting and Public Policy, 1998 Abstract In this paper, we examine the value-relevance of local government accounting measures of financial condition from the perspective of the citizenry. The Governmental Accounting Standards Board (GASB) has identified citizens as a primary user group for governmental accounting information, albeit from an electoral perspective. However, citizens
Lin, Jerry W., Raman, K. K.
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Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation
FEBS Letters, EarlyView.Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe +3 more
wiley +1 more source
Cogent Business & Management, 2023 The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance.
Huu Anh Nguyen, Thi Tra Giang Dang
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Bias in Accounting and the Value Relevance of Accounting Information
2nd Annual International Conferences on Accounting and Finance (AF 2012), 2012 AbstractThe objective of this study is to examine the value relevance of accounting earnings and book value of equity in explaining stock price. The study investigated whether bias in accounting influence earnings response coefficient and book value of equity coefficients. The study shows that accounting earnings and book value of equity are positively
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Mechanisms of parasite‐mediated disruption of brain vessels
FEBS Letters, EarlyView.Parasites can affect the blood vessels of the brain, often causing serious neurological problems. This review explains how different parasites interact with and disrupt these vessels, what this means for brain health, and why these processes matter. Understanding these mechanisms may help us develop better ways to prevent or treat brain infections in ...
Leonor Loira +3 more
wiley +1 more source