Results 261 to 270 of about 943,042 (302)
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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
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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.
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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.
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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
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The value relevance of environmental performance
European Accounting Review, 2005This paper provides insight into how environmental information is reflected in the market value of listed Swedish companies.
Lars Hassel, Henrik Nilsson, Siv Nyquist
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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
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The equity value relevance of carbon emissions
SSRN Electronic Journal, 2022Clarkson, Peter M. +2 more
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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
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The Value Relevance of Social Report
2009We test whether the publication of a social report influences stock price directly and/or indirectly. We use the value relevance model and a sample of 178 Italian companies that were listed on Milan Stock Exchange from 2002-2008. The estimates demonstrate a significant negative correlation between publication of a social report and stock price ...
CARNEVALE, Concetta +2 more
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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,
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