Results 11 to 20 of about 7,746,809 (292)

Value relevance of fair value hierarchy [PDF]

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

The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence [PDF]

, 2007
This study examines the value relevance of mandated disclosures by UK firms of the investor-firm share of liabilities of equity-accounted associate and joint venture investees.
Taylor, P A, O'Hanlon, J F
core   +5 more sources

IFRS and European commerical banks: value relevance and economic consequences [PDF]

, 2011
2005 was a landmark year in the European Union’s (EU) financial reporting history as all EU listed firms were required to switch from national accounting standards to IFRS.
Dimos, Athanasios
core   +7 more sources

The Effect of Readability of Annual Reports and Value Relevance of Financial Information on Agency Costs with Analyst Coverage as Moderating Variable

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

Konvergensi IFRS di Indonesia: Apakah Relevansi Nilai Relatif dan Inkremental Informasi Akuntansi Terdampak?

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

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, Ali Faalghayoumi, Mohammad Moradi   +2 more
doaj   +1 more source

IFRS adoption and the value-relevance of financial statements figures in Nigeria [PDF]

Contabilitate şi Informatică de Gestiune
Research 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, Olusegun Vincent, Olalekan Aworinde   +2 more
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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   +1 more source