Results 21 to 30 of about 13,055,887 (325)
IFRS adoption and the value-relevance of financial statements figures in Nigeria [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Has IFRS adoption improved the value-relevance of financial statement figures in Nigeria? Motivation: The informativeness of the reported earnings, book values, and cash flows depends on the accounting standards used in preparing ...
Japhet Imhanzenobe +2 more
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VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU
Jurnal Dinamika Akuntansi, 2010 Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu.
B. Linggar Yekti Nugraheni
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Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka
Sustainability, 2020 This paper examines the relationship between the level of integrated reporting (IR) based on the extent of adoption of the International Integrated Reporting Framework (IIRF) and the firm value (a proxy for value relevance of IR) in Sri Lanka, where the ...
T. Cooray +4 more
semanticscholar +1 more source
Vertical integration and value-relevance: Empirical evidence from oil and gas producers
Cogent Economics & Finance, 2016 Oil and gas exploration companies (E&Ps) exhibit large variations in earnings due to volatile oil and gas prices. Furthermore, their primary asset, oil and gas reserves, is accumulated through highly risky exploration activities.
Bård Misund
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Does the information environment affect the value relevance of financial statement data? [PDF]
, 2009 Recent studies demonstrate that the usefulness of financial statement data for valuation of stocks varies depending on specific economy- and firm-level conditions. This empirical study identifies a novel firm-level influential condition.
Burgstahler D., Mark Aleksanyan
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MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI LABA DAN NILAI BUKU
El Muhasaba: Jurnal Akuntansi, 2012 Management has an internal information and prospects of the company for more than investors. The availability of information held by the management than investors can lead to asymmetry of information and Opportunistic behavior can encourage management to
Rahmat Haryo Wibowo
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The value relevance of goodwill
Korea International Accounting Review, 2012 This study examines the value relevance of goodwill. It is held as thesis for the Master's Division of Banking and Financial Management at the University of Piraeus. Furthermore it explores the value relevance of impairment tests in contrast with the value relevance of goodwill amortizations.
openaire +3 more sources
The Value Relevance of Voluntary Disclosure: Evidence from Tunisia Stock Market [PDF]
International Journal of Management, Accounting and Economics, 2014 The present research examines empirically whether domestic investors in the Tunisia Stock Market (BVMT) perceive voluntary disclosure to be value-relevant. The study is motivated by the market-based value-relevance literature in the U.S.
Inès Belgacem, Abdelwahed Omri
doaj
The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence [PDF]
, 2007 This study examines the value relevance of mandated disclosures by UK firms of the investor-firm share of liabilities of equity-accounted associate and joint venture investees.
O'Hanlon, J F, Taylor, P A
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Copernican Journal of Finance & Accounting, 2014 The paper aims at investigating the impact of IFRS on the value relevance of fundamental accounting data announced by banks listed on the Warsaw Stock Exchange over the period 1998–2012. Given the specificity of banking sector, the analyses were based on
Piotr Bolibok
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