The incremental information content of AC 201 inflation-adjusted data
South African Journal of Business Management, 1986 In this article an attempt is made to examine the extent to which inflation-adjusted income figures (derived from AC 201 data) contain information not included in the historic figures currently reported.
D. P. Du Plessis +2 more
doaj +5 more sources
The Incremental Information Content of Capital Expenditures [PDF]
مطالعات تجربی حسابداری مالی, 2006 This study examines whether capital expenditures provide value relevant information which is incremental to that of current earnings. Models in accounting or capital expenditures yield information about a firm's future earnings that is not captured by ...
Mohammad Esmaeel Fadaie Nejad +1 more
doaj +1 more source
Economic value-added (EVA) myths and realities: evidence from the Indian manufacturing sector [PDF]
IIM Ranchi Journal of Management Studies, 2023 Purpose – The main aim of this paper is to examine the claim that economic value added (EVA) advocates its superiority over the traditional accounting-based financial performance measures, i.e.
Jasvir S. Sura +2 more
doaj +1 more source
The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Performance evaluation is a process which helps shareholders to make decisions of optimal investment. So the present study investigates the economic value added of relative and additive information content toward traditional criteria, shareholder salary ...
Asadi Asadi +2 more
doaj +1 more source
Incremental Validity between the Wartegg and Rorschach tests (R-PAS) [PDF]
Paidéia (Ribeirão Preto), 2021 Incremental validity indicates how much a measure can add prevision to a criterion, more than what can be previewed by other sources of data. In other words, it means how an instrument can complement and aid on information comprehension derived from ...
Fernando Pessotto, Ricardo Primi
doaj +1 more source
The incremental information content of earnings, working capital from operations, and cash flows [PDF]
Management Science Letters, 2015 This paper presents an empirical study to determine the effects of different factors including present profit, depreciation, working capital, operating cash flow and other accruals on future earnings stability.
Simin Banifatemi Kashi +2 more
doaj +1 more source
Analysis on an Auto Increment Detection System of Chinese Disaster Weibo Text [PDF]
Journal of Universal Computer Science, 2021 With the rapid development of Internet information technology, the advantages of social media in terms of speed, content, form, and effect of communication are becoming increasingly significant.
Hua Bai +4 more
doaj +3 more sources
Incremental Information Content of Cash Flow and Earnings in the Iranian Capital Market
International Journal of Industrial Distribution and Business, 2014 Leila Asgari +2 more
exaly +2 more sources
Comparing Incremental Information Content of Value Based and Common Accounting Performance Measures in Explaining Stock Market Return [PDF]
مطالعات تجربی حسابداری مالی, 2016 The purpose of this paper is to investigate the explanatory power of value-based performance measurement models, compared with traditional accounting performance measures, in explaining stock market return in Tehran Stock Exchange.
M. M. Naderi Nooreyni, F. Hashemnia
doaj +1 more source
Quarterly earnings, operating cash flow, and accruals in future performance assessment
BAR: Brazilian Administration Review, 2021 This paper analyzes the informative content of quarterly earnings, operating cash flows, and accruals to assess future performance. The empirical analysis is based on 270 Brazilian non-financial firms listed on B3 from 2005 to 2018. Autoregressive models
Renê Coppe Pimentel +1 more
doaj +1 more source