Results 91 to 100 of about 2,915,135 (256)
Fair value intensity and analyst forecasts
Journal of Economic and Financial Sciences, 2018 Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of fair value measurements in accounting increases, the impact on analysts’ ability to accurately forecast earnings and book values is ...
Wessel M. Badenhorst
doaj +1 more source
Quality of will and radical value reversals [PDF]
, 2020 Al Mele’s Manipulated Agents: A Window to Moral Responsibility (OUP 2019) is an extraordinarily careful and clear little book. A central recurring element is the use of examples of radical value reversals due to manipulation.
Björnsson, Gunnar
core
On the Prospects for African Philosophy in Australia
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper grapples with the situation of people of African descent in Australia by working through the constitution of the body of academic philosophy in the country. It contends with the parochialism of the Australian philosophical community and the prospects for the cultivation of greater pluralism. Taking African philosophy as one possible
Bryan Mukandi
wiley +1 more source
Book vs. fair value accounting in banking and intertemporal smoothing [PDF]
The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment.
Dimitrios P. Tsomocos, Xavier Freixas
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Confessions of a Poverty Researcher: My Journey Through the Foothills of Scholarship
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper describes the key events, experiences and ideas that influenced the author's career as a poverty researcher. He describes how his early disillusion with economics was replaced by a spark of interest in social issues and how his migration from the UK to Australia in the mid‐1970s provided the impetus to begin what became a lifetime ...
Peter Saunders
wiley +1 more source
The Impact of Earnings Management on the Value-Relevance of Earnings and Book Value: A Comparison of Short-term and Long-term Discretionary Accruals [PDF]
مطالعات تجربی حسابداری مالی, 2008 This study provides events about the impact of Earnings Management on the Value-Relevance of Earnings and Book Value with comparison of short term and long-term discretionary accruals. According to the result of this study, in Tehran Stock Exchange (TSE)
Mohamad Arabmazar Yazdi, M. Mostafazadeh
doaj
Profita, 2018 The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value.
Ratna Aprilia Setia Rini +2 more
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Supported Decision‐Making Rights in Behaviour Support Policies
Australian Journal of Social Issues, EarlyView.ABSTRACT Disability policy emphasises that people with disability have the right to exercise their will and preferences in their lives, and decision‐making support must be provided to realise this right if they request. One context in which people's will and preferences are often restricted is behaviour support.
Sally Robinson +6 more
wiley +1 more source
The Value Relevance of Book Value, Earnings Operating and Investment Cash Flows For Equity Valuation, [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This paper investigates the value relevance of accounting information for firms’ market values prediction. In the study the value relevance of Book Values, Earnings, Operating Cash Flows and Investment Cash Flows as proxies of accounting information are ...
علی سعیدی, احسان قادری
doaj
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange.
Siti Suprihatin, Elok Tresnaningsih
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