Results 251 to 260 of about 7,746,809 (292)
Some of the next articles are maybe not open access.
Journal of Applied Accounting Research, 2018
Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
openaire +1 more source
Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
openaire +1 more source
Value Relevance of Comprehensive Income
SSRN Electronic Journal, 2014AbstractIn this paper, we investigate the value relevance of comprehensive income and its components for a sample of 92 New Zealand companies over the period 2003–2010. We find a stronger association of aggregate comprehensive income with stock price and market returns relative to net income.
Shahwali Khan +2 more
openaire +1 more source
Value-relevance of financial statements
International Journal of Managerial Finance, 2014Purpose– The Chinese capital markets are divided into two segments comprising of A-shares (traded by domestic investors) and B-shares (traded by foreign investors). Firms issuing A-shares are required to produce accounting reports under the Chinese Accounting Standards (CAS) and firms issuing B-shares are required to report under the International ...
Liu, C., Gould, G., Burgan, B.
openaire +2 more sources
Value Relevance of Intangibles: A Literature Review
2020Value relevance can be defined as the association between accounting values and market values and it is one of the most important quality attributes of financial reporting. Recognizing, measuring, and reporting the intangible assets properly has become gradually more important due to the increasing importance of intangibles in the statement of ...
openaire +2 more sources
On the value relevance of SFAS No. 158
Research in Accounting Regulation, 2012Abstract After considerable discussion and some controversy, Statement of Financial Accounting Standards No. 158 entitled, “Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans” was implemented in 2006. An important goal of these standards was to enhance financial reporting transparency for defined benefit pension plans ...
Robert Houmes +2 more
openaire +1 more source
The Value Relevance of Trademarks
2003Abstract Intangibles research deals with the valuation, value relevance, and recognition of intangible assets on the financial statements. Under current GAAP, most intangible assets are not recognized in a firm’s financial statements unless they are acquired and identifiable.
openaire +1 more source
The Value Relevance of Financial Risk
2020In this chapter we investigate the value relevance of financial risk-related information disclosure, that is, the usefulness of financial risk information for investors. In the chapter, we present the main empirical studies addressed to test the usefulness of financial risk information for investors’ investment decisions. On the basis of the literature,
openaire +1 more source
The value relevance of goodwill impairment
Research in Accounting Regulation, 2011Abstract After a 5 year deliberation, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard (SFAS) No. 142, Goodwill and Other Intangible Assets. The main objective of SFAS 142 is to increase transparency. We find that goodwill impairment charges are negatively viewed by investors, on average, but financial
Wei Xu +2 more
openaire +1 more source
The value relevance of brand valuation
Applied Economics, 2017ABSTRACTThe reports published by independent parties are often used to provide an estimation of brands due to the lack of literature and best practices regarding which brand valuation method is more value relevant and reliable than another. Over the last several years, brand valuation debate is growing in importance because of the need to provide a ...
Emanuel Bagna +3 more
openaire +2 more sources
The Value-Relevance Of CSR Reporting Quality
2014We examine the value?relevance of corporate social responsibility (CSR) reporting quality in the so?called D/A/CH?region (Germany, Austria, and Switzerland). We provide empirical evidence that higher CSR reporting quality reduces stock return volatility and abnormal returns from unexpected CSR performance risk.
Grüner, Andreas +2 more
openaire +4 more sources