Results 21 to 30 of about 21,735,201 (210)
THE VALUE RELEVANCE OF EARNING MEASUREMENT USING OHLSON MODEL: A META-ANALYSIS
The International Journal of Accounting and Business Society, 2018 The researchers of accounting information value relevance using Ohlson model had operationalized several earnings measurement proxies. The results of the studies indicated that the level of value relevance and significance influence of each proxy varied.
Hari Karyadi +3 more
semanticscholar +1 more source
Jurnal Akuntansi dan Sistem Teknologi Informasi, 2022 The purpose of this research is to analyze the most accuratebankruptcy prediction model between the Zmijewski and Ohlson models inpredicting the bankruptcy of BUMN companies listed on the IDX on 2014 to 2018.The sample used is 16 BUMN with purposive ...
Inneke Ryan Saputri +2 more
semanticscholar +1 more source
JURNAL ACITYA ARDANA, 2022 Financial distress merupakan kondisi sebelum suatu perusahaan mengalami kebangkrutan. Kondisi financial distress yang tidak segera ditangani dapat membawa perusahaan menuju kondisi kebangkrutan.
Siti Lestari
semanticscholar +1 more source
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2022 The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable.
Emayanti Christina Hutabarat +2 more
semanticscholar +1 more source
Cointegration Analysis among the Variables of the Ohlson Model for Brazilian Companies
, 2018 We examine whether there is a long-term equilibrium relation between the companies market value and the variables accounting book value and abnormal earnings based on the Ohlson model (1995) using a cointegration approach.
Júlio Pereira de Araújo +1 more
semanticscholar +1 more source
, 2021 This study aims to find an accurate financial difficulty prediction model in English Premier League football, and also to compare with previous research so as to obtain the results of a financial difficulty prediction model that can be used for all ...
Inayatul Lutfiyyah, Loggar Bhilawa
semanticscholar +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
Measurements of the fluctuations of identified particles in ALICE at the LHC
, 2019 The event-by-event fluctuations of identified particles in ultrarelativistic nucleus-nucleus collisions give information about the state of matter created in these collisions as well as the phase diagram of nuclear matter. In this proceedings, we present
Ohlson, Alice
core +1 more source
The valuation of European financial firms [PDF]
, 2002 We extend the recent literature concerning accounting based valuation models to investigate financial firms from six European countries with substantial financial sectors: France, Germany, Italy, Netherlands, Switzerland and the UK.
Alexander D. +12 more
core +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT National and supranational institutions are establishing emission trading systems and control schemes in an attempt to manage stakeholders' willingness to engage with regulatory systems and reduce greenhouse gas emissions (GHG). Nonetheless, despite the national and supranational focus on carbon neutrality, little research has been centered ...
Daniele Giordino +3 more
wiley +1 more source