Results 11 to 20 of about 13,055,887 (325)
Journal of Applied Economics, 2021 This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Argentina, which originated via the regulation that required all public non-financial ...
Florencia Roca
doaj +2 more sources
The value relevance of digital marketing capabilities to firm performance. [PDF]
J Acad Mark Sci, 2022 Digital transformation of the marketing organization forces firms to develop new digital marketing capabilities (DMCs) to remain competitive. However, despite considerable academic and managerial interest, the value relevance of DMCs beyond the value ...
Homburg C, Wielgos DM.
europepmc +2 more sources
Value relevance and changes in accounting standards: A review of the IFRS adoption literature
Cogent Business & Management, 2022 Share prices reflect available financial information about those firms and a substantial amount of these information come from financial statement figures.
J. Imhanzenobe
semanticscholar +1 more source
Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms
Energies, 2022 Integrated reporting (IR) contains a lot of important information for firms, such as income, cash flows, risks, uncertainties, intellectual capital, social capital and environmental capital.
A. Delegkos +3 more
semanticscholar +1 more source
Cogent Business & Management, 2021 This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the
Basiem Al-Shattarat
semanticscholar +1 more source
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
doaj +1 more source
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
doaj +1 more source
Value relevance of troubled debt restructurings and policy implications [PDF]
, 2005 This paper investigates the beneficial economic consequences and market and accounting based valuation effects of troubled debt restructurings (TDR) in financially distressed debtor firms.
Aksu, Mine Hatice
core +1 more source
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
doaj +1 more source
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
doaj +1 more source