The relative information content of audited and unaudited financial data releases
South African Journal of Business Management, 1987 This article reports the results of a study which empirically investigates the relative information content of the three statutory reports required in terms of the Companies Act (1973) (viz.
R. F. Knight, J. F. Affleck-Graves
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Economic value-added (EVA) myths and realities: evidence from the Indian manufacturing sector [PDF]
IIM Ranchi Journal of Management Studies, 2023 Purpose – The main aim of this paper is to examine the claim that economic value added (EVA) advocates its superiority over the traditional accounting-based financial performance measures, i.e.
Jasvir S. Sura +2 more
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The information content of the Solvency II ratio relative to earnings [PDF]
Journal of Risk and Insurance, 2021 AbstractWe examine the information content of disclosures of solvency and earnings information of European insurance companies under the Solvency I and Solvency II regulatory regimes. Using an event‐study research design, we investigate a sample of 571 announcements of 46 insurance firms during the 2012–2018 period.
Sanan Mukhtarov +2 more
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The Effect of Information Content of Economic Value-Added and Traditional Criteria on Firms’ Markets Value Added [PDF]
بررسیهای حسابداری و حسابرسی, 2013 Performance evaluation is a process which helps shareholders to make decisions of optimal investment. So the present study investigates the economic value added of relative and additive information content toward traditional criteria, shareholder salary ...
Asadi Asadi +2 more
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Information Content Measurement of ESG Factors via Entropy and Its Impact on Society and Security
Information, 2021 We conducted a singular and sectoral vulnerability assessment of ESG factors of Dow-30-listed companies by applying the entropy weight method and analyzing each ESG factor’s information contribution to the overall ESG disclosure score.
Hossein Hassani +2 more
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Impact of Accounting Conservatism on Differential Information Content of Cash Flows and Accruals [PDF]
مجله دانش حسابداری, 2011 The subject concerning relationship between conservatism and information content of accruals relative to operating cash flows has been focused by many researchers.
Golamreza Kordestani, Mehdi Khalili
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Does EVA Have More Information Content with Stock Return than Profitability Ratios? Evidence from Malaysia [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2018 The purpose of this study is to provide an answer to the claim made by Stern Stewart & company that EVA is a superiority metric than traditional accounting measures in explaining stock return of a firm.
Habibollah Nakhaei
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Ground-based temperature and humidity profiling: combining active and passive remote sensors [PDF]
Atmospheric Measurement Techniques, 2021 Thermodynamic profiles in the planetary boundary layer (PBL) are important observations for a range of atmospheric research and operational needs. These profiles can be retrieved from passively sensed spectral infrared (IR) or microwave (MW) radiance ...
D. D. Turner, U. Löhnert
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The influence of food on in vivo Cd and Pb relative bioavailability in rice
Food Chemistry Advances, 2023 Related information on the influence of synchronously digested food components on Cd and Pb bioavailability in rice has been limited. Here, the relative bioavailabilities of Cd and Pb from two rices were determined under fed states in conjunction with 5 ...
Ping Zhuang +6 more
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Information content in mean pairwise velocity and mean relative velocity between pairs in a triplet [PDF]
Astronomy & Astrophysics, 2021 Velocity fields provide a complementary avenue to constrain cosmological information, either through the peculiar velocity surveys or the kinetic Sunyaev Zel’dovich effect. One of the commonly used statistics is the mean radial pairwise velocity. Here, we consider the three-point mean relative velocity (i.e.
Kuruvilla, Joseph, Aghanim, Nabila
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