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The value relevance of corporate donations
Pacific-Basin Finance Journal, 2021Abstract This paper examines whether corporate donations, a form of CSR activity, have a positive impact on firm value. The impact of donations on value may suffer from agency problems or poor quality in the choice of donee. However, we expect that, on balance, donations would have a positive impact on value.
Muhammad Nurul Houqe +3 more
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The Value Relevance of Reputation for Sustainability Leadership
Journal of Business Ethics, 2013This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation.
Lourenço, I. C. +3 more
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Value relevance of environmental, social and governance disclosure
SSRN Electronic Journal, 2014This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non-financial companies listed in 38 countries during the period 2008-2012, we test for value relevance by employing the modified version of the Ohlson (1995) model developed by Collins ...
Zuraida, Zuraida +2 more
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The value relevance of accounting:
European Management Journal, 2000Abstract When a story appears in the media reporting `restatements, frauds, and investigations,' how do reported dollar effects relate to value? Declines to about half the pre-event levels are observed, even when the overall market has been increasing significantly.
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2020
In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
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In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
openaire +1 more source
On the value relevance argument
Journal of Financial Reporting and Accounting, 2018PurposePotential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial reporting, and this corroborates Ohlson (1995) and Myers’ (1999) view that financial statements do not provide all domain variables to predict value relevance. The purpose of
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