Results 11 to 20 of about 2,914,623 (335)
Book Review: Recognizing Public Value
SEISENSE Journal of Management, 2023 Bora Ly
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Presenting a Sustainable Model of Basu Conservatism Using the GMM-sys Method [PDF]
مطالعات تجربی حسابداری مالی, 2018 To explain the estimation of conservatism as a limiting covenant in accounting, the current paper discussed Basu (1997) conservatism model and Nichols (2010) generalized conservatism model and examined the problems about these models as regards the ...
Farhad Fallahnezhad +2 more
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IFRS 9 adoption and the value relevance of accounting information: Evidence from the banking sector [PDF]
Accounting and Financial ControlType of the article: Research Article The objective of adopting a new International Financial Reporting Standard (IFRS) is to enhance the value relevance of accounting information.
Jasman Jasman +6 more
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Deferred tax analysis and impact on firm's economic efficiency ratios
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2005 Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the ...
Hana Bohušová, Patrik Svoboda
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CECCAR Business Review, 2021 In this article, we aim to present accounting and fiscal aspects regarding valuation allowances for tangible fixed assets and intangible assets, for inventories and receivables.
Elena STĂNCIULESCU
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The Effect of Brand on Increasing Firms' Value
Tikrit Journal of Administrative and Economic Sciences, 2023 This study’s main goal is to assay how intangible assets, specifically the value of brands, affect firm value and the difference between book value (BV) and market value (MV). Excel as one of the software has been used to calculate ratios such as the B/M
Farhad Rafaat Ali Al-Kake
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Modifications on Book-Valued Ratios
International Journal of Business and Economic Sciences Applied Research, 2022 Purpose: In this paper we try to explain US stock market variations and cash flow fundamentals by employing three different book-valued based ratios. First, we explore the explanatory capacity of the simple book-market ratio on time-varying expected returns, and procced on altering its construction so as to enhance its performance.
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RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
El Muhasaba: Jurnal Akuntansi, 2013 Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable.
Ulfi Kartika Oktaviana
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The Value Relevance of Earnings and Book Value: The Importance of Ownership Concentration and Firm Size [PDF]
Journal of Competitiveness, 2013 The purpose of this paper is to investigate the impact of ownership concentration and firm size on value relevance of two accounting variables, earnings and book value, given by firms listed in Colombo Stock Exchange (CSE) in Sri Lanka from 2005 to 2009.
Pathirawasam Chandrapala
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The Value Relevance of Dividends, Book Value and Earnings in Tehran Stock Exchange [PDF]
تحقیقات مالی, 2006 This paper compares the value relevance of book value and dividends versus book value and reported earnings. The main purpose of this study explains which of dividends, book value and earnings are more value relevance.
شکراله خواجوی +1 more
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