Results 21 to 30 of about 17,768,325 (308)

Modifications on Book-Valued Ratios

open access: yesInternational 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.
openaire   +2 more sources

Value Adjustments Established at the Balance Sheet Date, Accounting and Fiscal Treatments Applicable to Taxpayers

open access: yesCECCAR 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
doaj   +1 more source

The Effect of Brand on Increasing Firms' Value

open access: yesTikrit 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
doaj   +1 more source

RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA

open access: yesEl 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
doaj   +1 more source

The Value Relevance of Dividends, Book Value and Earnings in Tehran Stock Exchange [PDF]

open access: yesتحقیقات 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
doaj   +2 more sources

The Value Relevance of Earnings and Book Value: The Importance of Ownership Concentration and Firm Size [PDF]

open access: yesJournal 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
doaj   +1 more source

Environmental Responsiveness and Firm Value: Evidence from Nigeria

open access: yesActa Universitatis Sapientiae: Economics and Business, 2021
This paper examines the effects of environmental responsiveness on firm value in Nigeria and provides an insight into the feasibility of corporate entities engaging with the United Nations’ sustainable development agenda, without compromising their ...
Soyemi Kenny Adedapo   +2 more
doaj   +1 more source

Nilai-nilai Pendidikan Karakter Tema Hidup Rukun pada Buku Siswa di Sekolah Dasar

open access: yesScaffolding: Jurnal Pendidikan Islam dan Multikulturalisme, 2022
This study aims to analyze and describe the character values ​​contained in the 2013 curriculum integrative thematic book published by the Ministry of Education and Culture.
Annisa Khairani, Siti Quratul Ain
doaj   +1 more source

Perception of negative earnings persistence and value relevance: Evidence from Zimbabwe

open access: yesCogent Economics & Finance, 2018
This paper investigates the impact of negative earnings persistence on the value relevance of earnings before interest and taxes (EBIT) and book values for 27 non-financial firms listed on the Zimbabwe Stock Exchange (ZSE).
Atanas Sixpence, Olufemi Patrick Adeyeye
doaj   +1 more source

The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

open access: yesCogent Business & Management, 2021
This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the
Basiem Al-Shattarat
doaj   +1 more source

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