Results 21 to 30 of about 892,915 (237)
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
doaj +3 more sources
RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
El Muhasaba: Jurnal Akuntansi, 2013 Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable.
Ulfi Kartika Oktaviana
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Journal of Accounting and Finance in Emerging Economies, 2020 Purpose: In Morocco, the opening to IFRS standards was made in 2007 through the obligation made to the new rules will allow financial institutions to publish their consolidated financial statements in accordance with international accounting standards ...
Khalifa Ahsina
doaj +1 more source
Is Management Quality Value Relevant?
Journal of Business Finance & Accounting, 2011 Abstract: Using a unique database of management quality ratings over a 17 year period, we find that while good management appears to be associated with lower subsequent market returns, this is entirely consistent with an informationally efficient market.
Agarwal, V., Taffler, R., Brown, M.
openaire +2 more sources
Avaliando Modelos Lineares de Value Relevance: Eles Captam o que Deveriam Captar? [PDF]
RAC: Revista de Administração Contemporânea, 2017 Este trabalho teve como objetivo investigar a qualidade e o impacto dos modelos de value relevance das informações financeiras através da regressão quantílica (QR) em comparação com o método de estimação ordinary least squares (OLS).
Filipe Coelho de Lima Duarte +2 more
doaj +1 more source
The value-relevance of gains on bargain purchase: do actions speak louder than words?
China Accounting and Finance ReviewThis paper investigates whether disclosure quality and a history of overpaying for acquisitions are associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Findings are from multivariate regression
Wessel M. Badenhorst
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Journal of Applied Economics, 2021 This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Argentina, which originated via the regulation that required all public non-financial ...
Florencia Roca
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Is older goodwill value relevant?
Accounting & Finance, 2006 AbstractAlthough previous research has generally found that goodwill reported in firms’ financial reports is relevant to equity valuation, no known studies have directly examined whether the value‐relevance of purchased goodwill holds as it ages. We examine this issue in the Australian context to determine whether the market attaches different values ...
Bugeja, Martin, Gallery, Natalie
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Value relevance of blog visibility
Journal of Business Research, 2011 Abstract This study empirically examines the effect of a non-traditional information source, namely a firm's blog visibility on the capital market valuation of firms. After controlling for earnings, book value of equity and other value relevant variables, such as traditional media exposure, R&D spending, and advertising expense, we find a positive ...
HU, Nan +3 more
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background The HIT network was established in 2000 to create a population‐based structure aiming to improve survival rates and reduce late effects for children with central nervous system (CNS) tumors by conducting comprehensive clinical trials.
Stefan Rutkowski +59 more
wiley +1 more source