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Pengaruh Pertumbuhan dan Utang Terhadap Asosiasi Nilai Pasar - Laba dan Nilai Buku Ekuitas
This research modifies the Ohlson model (1995) by proposing hypothesis that the interaction between debt and profit, as well as debt and equity, are weakening profit-to-equity association (company’s value). On the contrary, the interaction between growth
Kumalahadi Kumalahadi
doaj
The Relationship between Accounting Conservatism and Bankruptcy Risk in TSE'S Listed Companies [PDF]
This paper investigates the relationship between Accounting Conservatism and Bankruptcy Risk in Tehran Stock Exchange (TSE). To do so, the sample firms have been divided into two groups: bankrupting firms and non-bankrupt firms.
N. Rahimian, M. Salehirad, H. Mohammadi
doaj
Value relevance of financial reporting: Evidence from Malaysia
The objective of this paper is to examine the value relevance of financial reporting from a developing country perspective after the adoption of the full set of IFRS. The study utilizes the Ohlson price model to determine the value relevance of financial
Aboubakar Mirza +2 more
doaj +1 more source
Analisis Kondisi Kebangkrutan Dengan Model Ohlson(1980) O-Score [PDF]
Perbankan memegang peranan penting dalam kehidupan masyarakat. Perbankan merupakan perusahaan yang dalam kegiatannya berhubungan langsung dengan masyarakat.
Muthmainnah, Muthmainnah; Universitas Yapis Papua +1 more
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Value relevance of the Ohlson model with mexican data
En este trabajo se evalúa el valor de relevancia econométrico de las variables contables mexicanas. El propósito del estudio es probar el poder explicativo de las variables contables en el precio de mercado de las acciones de las empresas que cotizan en ...
Lorenzo Valdés, Arturo +2 more
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Evaluation of Financial Distress Prediction in the Telecommunications Industry Using the Ohlson and Taffler Model [PDF]
The company's large debt caused the company's operating income at PT Bakrie Telecom Tbk in 2020 - 2022 to decline because the company was unable to pay off its obligations and always had a negative net profit over several years, so the company had the ...
Septiani, Novia Dwi +2 more
core +1 more source
Balance sheet versus earnings conservatism in Europe. [PDF]
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United ...
García Lara, Juan Manuel, Mora, Araceli
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The business model concept is a common topic investigated in different fields of research. To participate to the debate around such concept in the accounting field, the objective of this paper is showing whether and how the voluntary disclosure of the ...
Alessandro Mechelli +2 more
doaj
PERBANDINGAN MODEL PREDIKSI KEBANGKRUTAN PERUSAHAAN PUBLIK (MODEL ALTMAN, SPRINGATE DAN OHLSON) [PDF]
This research aims to find out which models are the most accurate in predicting bankruptcy public companies. The Model used in this study is 3 (three), namely: Altman, Springate and Ohlson.
Angga, Stevanus Aditya Bayu
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An Empirical Examination of the Ohlson (1995) Valuation Model in South Africa [PDF]
Faculty of Commerce School of Accountancy 9108665/p swartzg@soa.wits.ac.zaThe debate on the determinants of firm value remains unresolved in finance research. This research report contributes to the debate by examining the validity of the Ohlson (1995)
Swartz, Gary Edward
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