Results 1 to 10 of about 14,740,838 (157)

Research on the Effect of Executive Incentive Institutional Innovation on the Cost of Equity—Evidence From Chinese Listed Companies [PDF]

open access: yesFrontiers in Psychology, 2021
Executive incentive has long been a hot topic among academics and practitioners. With the continuous development of China's manager market, the spirit of innovation and entrepreneurship among executives has exerted a greater influence on corporate ...
Jin Wang, Jie Deng
doaj   +2 more sources

Comparative study of Ohlson and cash flow discounting models in the prediction of the stock price

open access: yesCorporate Ownership and Control, 2021
Two models derived from the dividend discount model attracted the attention of researchers: the residual income model (RIM) and the Ohlson model. These models are said to be dualistic since they combine both aspects of the economic and accounting vision. We propose, in our study, to test the performance of the dualistic evaluation model and to show the
Faten Nasfi Salem
openaire   +3 more sources

Study on Differences in Correlation between the Accounting Data and Stock Price of China and Thailand base on Ohlson Model [PDF]

open access: yesProceedings of the 3rd International Symposium on Asian B&R Conference on International Business Cooperation (ISBCD 2018), 2018
Wenyun Zhou, Guihua Lu, Yongling Zhang
openaire   +3 more sources

ACCOUNTING VARIABLES AND SHARE PRICE: AN EMPIRICAL STUDY ON QUOTED DEPOSIT MONEY BANKS IN NIGERIA [PDF]

open access: yesBusiness Excellence and Management, 2023
Share price shows the strength of a business enterprise in the stock market and reflects investors’ perception to earn income in the future. Accounting variables have an impact on share price, however studies on accounting variables and share price have ...
Peter Sunday DARAMOLA, Tunji SIYANBOLA
doaj   +1 more source

Value Relevance of Financial Reporting: In Pre IFRS, Post IFRS and Transition Regime

open access: yesJISR Management and Social Sciences & Economics, 2021
The objective of this study is to test the influence of value relevance ofaccounting information (EPS, BV, CF, ROE) on the market share value of non-financial sector of Pakistan Stock Exchange (PSX) listed firms in the Pre & Post IFRS implementation ...
Nabeeha Zulfiqar   +4 more
doaj   +1 more source

Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets [PDF]

open access: yesОблік і фінанси, 2022
The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain).
Claudia Mihaela Rapan   +3 more
doaj   +1 more source

An Investigation and Evaluation of Stock Pricing Models in Tehran Stock Exchange (TSE) [PDF]

open access: yesمجله توسعه و سرمایه, 2010
It is felt to need wide investigation about financial and accounting subjects with developing of the privatization and tendency to exchange shares and increasing of the number of share holders.
Omid Pourheidari, Ph.D, Amin Akbari
doaj   +1 more source

IFRS ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

open access: yesگۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2022
The study examines the effect of IFRS adoption on the value relevance of accounting information of six (6) out of thirteen (13) listed industrial goods firms in Nigeria for the period of fourteen years (2007-2020); seven (7) years before IFRS adoption ...
Ibrahim Para   +4 more
doaj   +1 more source

Earnings surprise and share price of firms in Nigeria

open access: yesFuture Business Journal, 2022
This study examines earnings surprise and share price of firms in Nigeria. It sought to evaluate the impact of earnings surprise in predicting share price of firms.
Sebastine Abhus Ogbaisi   +2 more
doaj   +1 more source

How does audit committee moderate the relationship between audit firm size, industry specialization, and the cost of equity capital? A comparison of the Ohlson and Capital Asset Pricing Model

open access: yesJEMA: 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. This study is one of few that compared the accuracy of Ohlson and Capital Asset Pricing Model in explaining the
Emayanti Christina Hutabarat   +2 more
openaire   +2 more sources

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