Results 11 to 20 of about 943,042 (302)
Binus Business Review, 2022 Research on the relevance of the value of sustainability reporting as measured by the Sustainability Reporting Award (SRA) in Indonesia is still rarely studied.
Yolanda Florenzcia +2 more
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Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
doaj +2 more sources
PENGARUH UKURAN KAP DAN AUDITOR TENURE TERHADAP VALUE RELEVANCE DARI NILAI WAJAR [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study examines the value relevance of fair value and whether the value relevance of fair value measured at quoted active market is higher than value measured at valuation techniques.
Taufik Hidayat
doaj +5 more sources
THE VALUE RELEVANCE OF UNREALISED EARNINGS
Jurnal Akuntansi KontemporerResearch Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia. Research Methods.
Marhaendra Kusuma +2 more
doaj +2 more sources
The value relevance of environmental emissions [PDF]
Journal of Economics, Business & Accountancy Ventura, 2016 This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies.
Melinda Lydia Nelwan
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The Value Relevance of Reported Goodwill [PDF]
پژوهشهای تجربی حسابداری, 2013 Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011.
Ali Rahmani, Mahsa Ghasemi
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The Quality of Accounting Information: Relevance or Value-Relevance?
Asian Journal of Accounting Perspectives, 2019 Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar +2 more
doaj +7 more sources
Value relevance of institutional investors [PDF]
Managerial Finance, 2004 In this paper we investigate the influence of institutional investors on share prices using data from companies quoted on the Athens Stock Exchange. For finance theorists the value of an investment, real or financial, is a function of its expected benefits and the riskiness of these benefits.
George Karathanassis +3 more
openaire +3 more sources
Cogent Business & Management, 2023 There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of
Fábio Albuquerque +2 more
doaj +1 more source
Value Relevance of Earnings and Book Value in Indonesian Exchange Listed Firms
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020 This study investigates the value relevance of accounting information on manufacturing companies listed on the IDX for 2012-2017. This study uses the accounting-based Ohlson's (1995) model, which includes earnings (EPS) and book value (BVS) as variables.
Krismiaji -,, Hermala Kusumadewi
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