Results 21 to 30 of about 14,740,838 (157)
Ohlson Model-Based Valuation of Companies in European Emerging Markets [PDF]
, 2019 This article examines the Ohlson model as an alternative way to explain the dynamics of public companies’ market quotations in emerging countries of Europe.
A. B. Khassanov +5 more
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Journal of Applied Economics, 2021 This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Argentina, which originated via the regulation that required all public non-financial ...
Florencia Roca
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Validitas Empiris Model Valuasi Ohlson (1995)
, 2013 This research tests the empirical validity of Ohlson (1995) valuation model by evaluating whether its valuation results explain market prices. Unlike previous researches that violated the model's assumption, which led to questionable conclusion, this ...
Wirama, Dewa Gede; Universitas Udayana
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Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings [PDF]
مجله دانش حسابداری, 2012 In this paper, we examine the effect of accounting conservatism on earnings persistence and pricing multiple on earnings. One of the most obvious factors, among those that cause accounting earnings to reverse over time, is accounting conservatism.
Mohammad Hossein Ghaemi +2 more
doaj +1 more source
IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Riset Akuntansi dan Keuangan Indonesia, 2023 Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases.
Musa-Mubi Aliya, Yunusa Nasiru
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Corporate Governance and Equity Valuation: The Model by Using Artificial Neural Network [PDF]
بررسیهای حسابداری و حسابرسی, 2011 In this study will be investigated the relationship between the corporate governance mechanisms, including board size, duality, outside directors and institutional investors, with the share value.
Gholamreza Karami, Salman BeikBoshrouyeh
doaj
Bayesian Forecasting of Stock Prices Via the Ohlson Model
, 2005 Over the past decade of accounting and finance research, the Ohlson (1995) model has been widely adopted as a framework for stock price prediction. While using the accounting data of 391 companies from SP500 in this paper, Bayesian statistical techniques
Lu, Qunfang Flora
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Value relevance of financial reporting: Evidence from Malaysia
Cogent 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
IFRS adoption and the value-relevance of financial statements figures in Nigeria [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Has IFRS adoption improved the value-relevance of financial statement figures in Nigeria? Motivation: The informativeness of the reported earnings, book values, and cash flows depends on the accounting standards used in preparing ...
Japhet Imhanzenobe +2 more
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Cogent Business & Management, 2019 In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can ...
Ndubuisi Odoemelam +2 more
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