Results 11 to 20 of about 14,740,838 (157)
A modified Ohlson (1995) model and its applications [PDF]
, 2021 In this paper, I explore a modified Ohlson (1995) model, which incorporates future positive net present value (NPV) investments. I first utilize an approach to simultaneously estimate the parameters in the linear information dynamic alongside the cost of
P Wang (1542061)
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Study on Headline Earnings Reporting and It’s Value Relevance in Listed Companies in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 In this paper, headline earnings reporting and it’s value relevance components have been studied, using data from companies listed in the Tehran Stock Exchange (TSE).
Mehdi Baharmoghadam +1 more
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Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms [PDF]
Accounting, 2018 The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms.
Muhammad Yusuf Alkali +2 more
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The Value Relevance of Reported Goodwill [PDF]
پژوهشهای تجربی حسابداری, 2013 Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011.
Ali Rahmani, Mahsa Ghasemi
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How does corporate social responsibility affect the cost of equity capital through operating risk?
Borsa Istanbul Review, 2021 This paper investigates the impact of corporate social responsibility (CSR) performance by listed companies on the cost of equity capital from the perspectives of enterprise risk management and capital market risk pricing and discusses the mediating ...
Bo Chen, Aojie Zhang
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Revista Contabilidade & Finanças, 2008 Dentro do contexto controverso de comparações entre modelos de valuation, o presente trabalho investiga, baseado nas projeções dos analistas de mercado de capitais para empresas brasileiras, se existem diferenças entre os valores de uma empresa estimados
Fernando Caio Galdi +2 more
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The Share Price and Investment: Current Footprints for Future Oil and Gas Industry Performance
Energies, 2018 The share price has become a very important indicator for shareholders, banks, and financial institutions evaluating the performance of companies. The oil and gas industry seems to be in a difficult era of development, due to the market prices for its ...
Ionel Jianu, Iulia Jianu
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Environmental Responsiveness and Firm Value: Evidence from Nigeria
Acta Universitatis Sapientiae: Economics and Business, 2021 This paper examines the effects of environmental responsiveness on firm value in Nigeria and provides an insight into the feasibility of corporate entities engaging with the United Nations’ sustainable development agenda, without compromising their ...
Soyemi Kenny Adedapo +2 more
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IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
BBR: Brazilian Business Review, 2022 Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS.
Mariana Titoto Marques +2 more
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Cogent Business & Management, 2023 The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance.
Huu Anh Nguyen, Thi Tra Giang Dang
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