Results 11 to 20 of about 892,915 (237)
IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
BBR: Brazilian Business Review, 2022 Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS.
Mariana Titoto Marques +2 more
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Jurnal Dinamika Akuntansi dan Bisnis, 2018 This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the
Anisah Kusuma Dewi, Ari Budi Kristanto
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Jurnal Akuntansi dan Keuangan, 2022 This study aims to determine the effect of readability based on the length of the annual report and the value relevance of the financial information on agency costs. The sample used in this study were 263 firm-year from Kompas100 index.
Stefan Soesanto, Hendra Wijaya
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Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [PDF]
مجله دانش حسابداری, 2013 This study aims to investigate the relationship between institutional ownership along with concentrated institutional ownership and value-relevance of accounting information in Tehran stock exchange.
Sasan Mehran +2 more
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IFRS adoption and the value-relevance of financial statements figures in Nigeria [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Has IFRS adoption improved the value-relevance of financial statement figures in Nigeria? Motivation: The informativeness of the reported earnings, book values, and cash flows depends on the accounting standards used in preparing ...
Japhet Imhanzenobe +2 more
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VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU
Jurnal Dinamika Akuntansi, 2010 Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu.
B. Linggar Yekti Nugraheni
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Vertical integration and value-relevance: Empirical evidence from oil and gas producers
Cogent Economics & Finance, 2016 Oil and gas exploration companies (E&Ps) exhibit large variations in earnings due to volatile oil and gas prices. Furthermore, their primary asset, oil and gas reserves, is accumulated through highly risky exploration activities.
Bård Misund
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MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI LABA DAN NILAI BUKU
El Muhasaba: Jurnal Akuntansi, 2012 Management has an internal information and prospects of the company for more than investors. The availability of information held by the management than investors can lead to asymmetry of information and Opportunistic behavior can encourage management to
Rahmat Haryo Wibowo
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The value relevance of goodwill
Korea International Accounting Review, 2012 This study examines the value relevance of goodwill. It is held as thesis for the Master's Division of Banking and Financial Management at the University of Piraeus. Furthermore it explores the value relevance of impairment tests in contrast with the value relevance of goodwill amortizations.
openaire +3 more sources
The Value Relevance of Voluntary Disclosure: Evidence from Tunisia Stock Market [PDF]
International Journal of Management, Accounting and Economics, 2014 The present research examines empirically whether domestic investors in the Tunisia Stock Market (BVMT) perceive voluntary disclosure to be value-relevant. The study is motivated by the market-based value-relevance literature in the U.S.
Inès Belgacem, Abdelwahed Omri
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