Results 91 to 100 of about 13,797,932 (205)

Pengaruh Pertumbuhan dan Utang Terhadap Asosiasi Nilai Pasar - Laba dan Nilai Buku Ekuitas

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2009
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]

open access: yesمطالعات تجربی حسابداری مالی, 2010
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

open access: yesCogent Economics & Finance, 2019
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]

open access: yes, 2017
Perbankan memegang peranan penting dalam kehidupan masyarakat. Perbankan merupakan perusahaan yang dalam kegiatannya berhubungan langsung dengan masyarakat.
Muthmainnah, Muthmainnah; Universitas Yapis Papua   +1 more
core  

Value relevance of the Ohlson model with mexican data

open access: yes, 2016
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
core  

Evaluation of Financial Distress Prediction in the Telecommunications Industry Using the Ohlson and Taffler Model [PDF]

open access: yes
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]

open access: yes
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
core  

The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2016
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]

open access: yes, 2014
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
core  

An Empirical Examination of the Ohlson (1995) Valuation Model in South Africa [PDF]

open access: yes, 2006
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
core  

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