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
VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU
Jurnal Dinamika Akuntansi, 2010 Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu.
B. Linggar Yekti Nugraheni
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On the importance of clean accounting measures for the tests of stock market efficiency [PDF]
Tests of the semi-strong form of the efficient market hypothesis (EMH) typically use earnings and book value of equity as benchmarks of fundamental value.
Jiri Novak, Mattias Hamberg
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Analisis Pengaruh Return On Asset (ROA), Likuiditas, dan Solvabilitas Terhadap Price to Book Value (PBV) pada Perusahaan Tekstil dan Garmen yang Go Public di Bursa Efek Indonesia Periode 2008-2013 [PDF]
, 2016 Price to book value is a rate used to compare company whether the company relatively higher or cheaper if compared to other share.The high price to book value says that the good prospect company.Company will be more good at creating value to the ...
, Drs. Syamsudin, M.M., Nurviana, Devi
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Australian Journal of Social Issues, EarlyView.ABSTRACT Systems and structures designed to protect and support young people, specifically (in this paper) young women, are ironically the same systems that maintain gender disparity. Consequently, this has influenced the embodied identities of young women who experience and use violence. Such systemic and structural intersectionality has impacted upon
Louise Rak +3 more
wiley +1 more source
Book Values and Market Values of Equity and Debt [PDF]
This paper propses a contingent claims model to value a firm's debt and equity as functions of observable book values appearing in published financial statements.
Marco Realdon
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Roadway Alignments as Assets: Evaluating Alternatives for Valuing Major Highway Corridor Rights of Way Final Report December 2010 Sponsored [PDF]
, 2010 In most highway asset management exercises, real estate used in alignments is considered to be an asset class that does not depreciate. Although the treatment of right of way assets as non-depreciable real property may be appropriate as an accounting ...
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Australian Journal of Social Issues, EarlyView.ABSTRACT In 2019, the Australian government established the Royal Commission into Violence, Abuse, Neglect and Exploitation of People with Disability (‘Disability Royal Commission’, DRC) to investigate widespread mistreatment of people with disability. Nearly 10,000 people with disability, their families and supporters engaged with the DRC.
Kate D'Cruz +7 more
wiley +1 more source
Pengaruh Market To Book Value dan Likuiditas terhadap Keputusan Hedging pada Perusahaan Manufaktur di Bei [PDF]
, 2016 Hedging merupakan suatu strategi yang dilakukan khususnya untuk mengurangi atau meniadakan risiko pada suatu investasi. Keputusan hedging dipengaruhi oleh market to book value (MTBV) dan likuiditas.
Dewi, K. R. (Komang) +1 more
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