Results 1 to 10 of about 884,110 (181)

Value relevance-evidence from food industry [PDF]

Ekonomika Poljoprivrede (1979), 2018
The aim of the paper is to determine the correlation between the changes in the values of the selected analytical indicators, based on the financial statements and the change in the market value of companies, expressed through the value of the market ...
Saković Dušan, Ilić Milloš
doaj   +4 more sources

Value Relevance, Sustainability Reporting Award, and Board Structure: An Influence and Analysis of Value Relevance

Binus Business Review, 2022
Research on the relevance of the value of sustainability reporting as measured by the Sustainability Reporting Award (SRA) in Indonesia is still rarely studied.
Yolanda Florenzcia, Juniarti Juniarti, Yulius Jogi Christiawan   +2 more
doaj   +2 more sources

O Value Relevance é relevante?

Revista de Contabilidade e Organizações, 2019
A adoção das IFRS pelas companhias de capital aberto no Brasil trouxe a discussão se as referidas normas melhoraram a qualidade das informações contábeis com efeito destas no preço das ações.
Simone Miranda dos Santos, Sirlei Lemes, Flávio Luiz de Moraes Barboza   +2 more
doaj   +3 more sources

Earnings Decomposition, Value Relevance and Predictability [PDF]

Iranian Journal of Finance, 2021
Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
doaj   +3 more sources

Value relevance of fair value hierarchy

Jurnal Akuntansi dan Auditing Indonesia
Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj   +2 more sources

Value relevance na przykładzie PZU SA

Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2021
Value relevance to koncepcja, wedle której wartości księgowe oddziałują na rynkową wycenę spółki, kurs akcji czy ich stopy zwrotu w kolejnych okresach. Większość badań przeprowadzanych w tym zakresie opiera się na danych panelowych, syntetycznie ujmując
Bartłomiej Pilch
doaj   +3 more sources

The Quality of Accounting Information: Relevance or Value-Relevance?

Asian Journal of Accounting Perspectives, 2019
Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman   +2 more
doaj   +7 more sources

Value relevance of institutional investors [PDF]

Managerial Finance, 2004
In this paper we investigate the influence of institutional investors on share prices using data from companies quoted on the Athens Stock Exchange. For finance theorists the value of an investment, real or financial, is a function of its expected benefits and the riskiness of these benefits.
George Karathanassis, Nikolaos Philippas, Efthymios G. Tsionas, Demosthenes Hevas   +3 more
openaire   +3 more sources

What is more relevant? A comparison of cash flows indicators versus profit or loss from listed European companies

Cogent Business & Management, 2023
There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of
Fábio Albuquerque, Ana Rita Velez, Vera Pinto   +2 more
doaj   +1 more source

Value Relevance of Earnings and Book Value in Indonesian Exchange Listed Firms

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020
This study investigates the value relevance of accounting information on manufacturing companies listed on the IDX for 2012-2017. This study uses the accounting-based Ohlson's (1995) model, which includes earnings (EPS) and book value (BVS) as variables.
Krismiaji -,, Hermala Kusumadewi
doaj   +1 more source