Results 281 to 290 of about 13,055,887 (325)
Some of the next articles are maybe not open access.
Value Relevance of DuPont Identity
International Journal of Accounting and Financial Reporting, 2017This study provides an empirical support to the relevance of very prevalent and well-established almost a century ago the DuPont Identity in the context of India, one of big 10 emerging markets (Garten, 1997). The DuPont Identity, a familiar form of financial statement analysis (Soliman, 2008) for use in equity valuation (Nissim and Penman, 2001 ...
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 Corporate Donations
SSRN Electronic Journal, 2016This paper examines whether corporate donations have an impact on a firm’s market value. We analyse 52,199 firm year observations on companies from 42 countries between 1998 and 2014. The regression model used to investigate the value relevance of corporate donations is the Collins, Pincus, & Xie (1999) adaptation of the Ohlson (1995) model.
Thomas St George +3 more
openaire +1 more source
The value relevance of carbon emissions information from Australian-listed companies
, 2020Using data on carbon emissions reported by Australian companies from 2009 to 2015, we examine the effect of carbon emissions on firm value. We investigate how the introduction of an Australian emissions pricing scheme, the Clean Energy Bill, affects this
Bobae Choi, L. Luo, P. Shrestha
semanticscholar +1 more source
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.
openaire +1 more source
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
openaire +1 more source
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
openaire +1 more source
The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector
Accounting in Europe, 2020The aim of this study is to test whether financial risk disclosures required by IFRS 7 and Pillar 3 are value relevant for investors to support them in their investment decisions.
B. Giner +2 more
semanticscholar +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
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
openaire +1 more source