Results 11 to 20 of about 20,753,245 (292)

The Relative information content of complementary and supplementary narrative commentary in UK interim reports. [PDF]

open access: yes
The main objective of the research is to investigate the relative information content of complementary and supplementary narrative commentaries in UK interim reports.
Kyeyune, Martin Francis
core   +9 more sources

Does EVA Have More Information Content with Stock Return than Profitability Ratios? Evidence from Malaysia [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2018
The purpose of this study is to provide an answer to the claim made by Stern Stewart & company that EVA is a superiority metric than traditional accounting measures in explaining stock return of a firm.
Habibollah Nakhaei
doaj   +1 more source

Pengaruh Perubahan Dividen Terhadap Profitabilitas Perusahaan Pada Masa Yang Aakan Datang (Future Profitability)

open access: yesJurnal Ekonomi dan Bisnis, 2016
The research investigates the incremental information content of dividend changes about future profitability. We regress three of measurement of earnings (earnings level, earnings changes and abnormal earnings) to dividend changes and a number of control
Agus Prasetyanta
doaj   +1 more source

The Information Content of Sustainability Reporting of Companies in Iran's Capital Market with an Emphasis on its Quality [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance
The literature on corporate sustainability performance indicates that researchers have often focused on the individual dimensions of corporate sustainability performance.
Shahnaz Mashayekh, Mahnaz Beizaeinezhad
doaj   +1 more source

Relative and Incremental Information Content of Cash Recovery- based Internal Rate of Return Vs. Return On Assets in The Listed Companies in Tehran Stock Exchange [PDF]

open access: yesمجله دانش حسابداری, 2012
This study examines information content of Cash Recovery- based Internal Rate of Return (CRBIRR) and Return on Assets (ROA) to determine the validity and accuracy each of the measures in Iran stock market.
Abdullah Khani, Majid Haghighi
doaj   +1 more source

Information Content in Deferred Futures Prices: Live Cattle and Hogs

open access: yesJournal of Agricultural and Resource Economics, 2008
The informational content in live cattle and hog deferred futures prices is assessed using a direct test of incremental forecast ability for two- to twelve-month horizons.
Dwight R. Sanders   +2 more
doaj   +1 more source

CLOUD-TO-BIM-TO-VR: AN OPERATIVE APPROACH FOR THE CONSTRUCTION OF INTERACTIVE AND INFORMATION MODELS FOR THE CULTURAL HERITAGE [PDF]

open access: yesThe International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences, 2022
This paper describes the results of a research that aimed to focus on a possible approach in the knowledge, representation and dissemination of the Cultural Heritage through CLOUD-to-BIM-to-VR application processes. Starting from reality-based surveys of
M. Pulcrano
doaj   +1 more source

The incremental information content of half-yearly earnings data releases by South African companies

open access: yesSouth African Journal of Business Management, 1986
In this article the information content of half-yearly earnings announcements is examined. Both annual and interim announcements are examined using the Abnormal Performance Index (API) methodology and it is shown that both sets of announcements provide ...
R. F. Knight, J. F. Affleck-Graves
doaj   +1 more source

Prospects of incremental approach in strategic planning of rural municipalities’ socio-economic development

open access: yesУправленец, 2022
Incremental approach in strategic management and planning is a gradual, step-by-step process of continuous improvement of the existing mechanisms as well as their revision for making necessary strategic manoeuvres that implies the involvement of ...
Elizaveta A. Belousova   +1 more
doaj   +1 more source

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