Results 31 to 40 of about 14,740,838 (157)
Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence
Journal of Accounting and Investment, 2019 This paper describes empirical evidence investigated the effect of ownership concentration and firm’s size on the accounting information value relevance.
Krismiaji Krismiaji +2 more
doaj +1 more source
Estudios de Administración, 2012 This paper analyzes the value relevance of financial information, measured by the coefficient of determination (R2), relevance being higher for Chilean companies than for Mexican ones in most of the period analyzed.
Noemí Vásquez Quevedo +1 more
doaj +1 more source
Value Relevance of Asset Revaluation Disclosure
Journal of Accounting and Investment, 2020 : Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
doaj +1 more source
Asset Redeployability and Biodiversity Risk
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source
Simulated firm valuation - Monte Carlo simulation applied to the Ohlson (1995) model: Case KONE Corporation [PDF]
, 2016 Objectives of the study The objective of the thesis is to study whether applying Monte Carlo simulation to the famous and ground-breaking Ohlson (1995) model generates accurate and plausible market values of equity capital in relation to the actual ...
Riikonen, Sampo
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva +3 more
wiley +1 more source
Kestävän kehityksen merkitys Clas Ohlson Kampin henkilökunnalle [PDF]
, 2019 Kestävä kehitys on jo pitkään ollut ajankohtainen asia. Se on saanut paljon huomiota osakseen ja herättänyt paljon keskustelua. Opinnäytetyön tavoitteena oli selvittää, miten Clas Ohlson Oy:n Kampin myymälän henkilökunnan jäsenet kokivat kestävän ...
Susi, Reetta
core
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Is the price-to book/return on equity ratio constant across sectors? [PDF]
, 2011 This research paper investigates whether or not the Price-to-Book/ Return on Equity ratio is constant across the banking, retail, pharmaceutical and manufacturing sectors. The study makes use of statistical tests to determine if the ratio is constant. In
Coultas, Andrew
core +1 more source