Results 181 to 190 of about 948,449 (218)

Value relevance of the degree of leverages

International Journal of Business and Emerging Markets, 2016
This study empirically investigates the impact of the degree of leverages on the stock returns for the firms operating in an emerging market. We examine this phenomenon on 232 manufacturing firms listed in National Stock Exchange (NSE) in India over a period from 2002 to 2011. The findings of this study indicate that the degrees of operating, financial
Pradeep Kumar Gupta, Shailendra Kumar, Piyush Verma   +2 more
openaire   +1 more source

The value relevance of environmental performance

European Accounting Review, 2005
This paper provides insight into how environmental information is reflected in the market value of listed Swedish companies.
Lars Hassel, Henrik Nilsson, Siv Nyquist
openaire   +1 more source

The value relevance of goodwill impairment

Research in Accounting Regulation, 2011
Abstract 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, Asokan Anandarajan, Anthony Curatola   +2 more
openaire   +1 more source

The Value-Relevance Of CSR Reporting Quality

2014
We examine the value?relevance of corporate social responsibility (CSR) reporting quality in the so?called D/A/CH?region (Germany, Austria, and Switzerland). We provide empirical evidence that higher CSR reporting quality reduces stock return volatility and abnormal returns from unexpected CSR performance risk.
Grüner, Andreas, Gutsche, Robert, Schulz, Jan-Frederic   +2 more
openaire   +4 more sources

On the value relevance of SFAS No. 158

Research in Accounting Regulation, 2012
Abstract After considerable discussion and some controversy, Statement of Financial Accounting Standards No. 158 entitled, “Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans” was implemented in 2006. An important goal of these standards was to enhance financial reporting transparency for defined benefit pension plans ...
Robert Houmes, Robert Boylan, William Crosby   +2 more
openaire   +1 more source

The equity value relevance of carbon emissions

SSRN Electronic Journal, 2022
Clarkson, Peter M., Grewal, Jody, Richardson, Gordon D.   +2 more
openaire   +3 more sources

The Value Relevance of Social Report

2009
We test whether the publication of a social report influences stock price directly and/or indirectly. We use the value relevance model and a sample of 178 Italian companies that were listed on Milan Stock Exchange from 2002-2008. The estimates demonstrate a significant negative correlation between publication of a social report and stock price ...
CARNEVALE, Concetta, GIUNTA F, CARDAMONE P.   +2 more
openaire   +2 more sources

Value Relevance of DuPont Identity

International Journal of Accounting and Financial Reporting, 2017
This study provides an empirical support to the relevance of very prevalent and well-established almost a century ago the DuPont Identity in the context of India, one of big 10 emerging markets (Garten, 1997). The DuPont Identity, a familiar form of financial statement analysis (Soliman, 2008) for use in equity valuation (Nissim and Penman, 2001 ...
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The Value Relevance of Financial Risk

2020
In this chapter we investigate the value relevance of financial risk-related information disclosure, that is, the usefulness of financial risk information for investors. In the chapter, we present the main empirical studies addressed to test the usefulness of financial risk information for investors’ investment decisions. On the basis of the literature,
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The value relevance of integrated reporting

Integrated Reporting (IR) is a principle-based reporting framework that aims to enhance the quality of information available to capital providers in the context of value creation. However, the literature provides evidence on both meaningful and meaningless application of IR.
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