Results 161 to 170 of about 922,111 (201)
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The value relevance of corporate donations
Pacific-Basin Finance Journal, 2021Abstract This paper examines whether corporate donations, a form of CSR activity, have a positive impact on firm value. The impact of donations on value may suffer from agency problems or poor quality in the choice of donee. However, we expect that, on balance, donations would have a positive impact on value.
Muhammad Nurul Houqe +3 more
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The value relevance of goodwill impairment
Research in Accounting Regulation, 2011Abstract After a 5 year deliberation, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard (SFAS) No. 142, Goodwill and Other Intangible Assets. The main objective of SFAS 142 is to increase transparency. We find that goodwill impairment charges are negatively viewed by investors, on average, but financial
Wei Xu +2 more
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On the value relevance argument
Journal of Financial Reporting and Accounting, 2018PurposePotential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial reporting, and this corroborates Ohlson (1995) and Myers’ (1999) view that financial statements do not provide all domain variables to predict value relevance. The purpose of
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Value Relevance of Intangibles: A Literature Review
2020Value relevance can be defined as the association between accounting values and market values and it is one of the most important quality attributes of financial reporting. Recognizing, measuring, and reporting the intangible assets properly has become gradually more important due to the increasing importance of intangibles in the statement of ...
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Value relevance of IFRS disclosures
This paper investigates the value relevance of IFRS disclosures for the construction and material sector in the case of Greece during years 2006-2012, which means that pre-crisis and post crisis period are examined as well. In the first chapter, there is a definition of value relevance accounting information and a presentation of related literature ...openaire +1 more source
The Value Relevance of Trademarks
2003Abstract Intangibles research deals with the valuation, value relevance, and recognition of intangible assets on the financial statements. Under current GAAP, most intangible assets are not recognized in a firm’s financial statements unless they are acquired and identifiable.
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Value relevance: a systematic literature review
International Journal of Banking, Accounting and FinanceThis research reviews value relevance studies (2000-2023) to understand how accounting information impacts firm value. A systematic literature review identified a rise in value relevance research, but a recent decline. It also revealed a concentration of publications in specific journals and by a limited number of authors.
Nicholas Daniel Haupt +3 more
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Value relevance of human capital information
Journal of Intellectual Capital, 2013PurposeThe purpose of this paper is to investigate if human capital information voluntarily provided by German companies is value‐relevant.Design/methodology/approachBy means of word‐based content analysis, human capital information is extracted from German companies’ annual reports.
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Managerial Overconfidence and Value Relevance
Korean Accounting Journal, 2021Hyun-uk Jung, Kang-il Lee
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Value relevance: an information transmission perspective
European Business ReviewPurpose While numerous studies have examined accounting value relevance (AVR) in terms of its measurement, evolution and usefulness, few studies have interpreted it through the lens of the information transmission process. This study aims to fill this gap and provide guidance for future research.
Feng Zou +3 more
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