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Value relevance of earnings and book values in the Qatari Stock Exchange
EuroMed Journal of Business, 2019Purpose The study of developed capital markets suggests that information provided in financial statements has lost its value relevance to equity holders. The purpose of this paper is to explore this issue in the emerging market of Qatar.
Hesham I. Almujamed, Mishari M. Alfraih
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The value relevance of accounting information in the MENA region
Journal of Financial Reporting & Accounting, 2019Purpose The purpose of this paper is to examine the value relevance of accounting information in the Middle East and North Africa region (MENA) region with an emphasis on the potential impact of IFRS adoption.
Doaa El-Diftar, Tarek Elkalla
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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 ...
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Value relevance of accounting information: an emerging country perspective
Journal of Accounting and Organizational Change, 2018Purpose This paper aims to examine the value relevance of accounting information from an emerging country perspective. Design/methodology/approach The study adopts Ohlson (1995) Price model to examine the extent to which accounting information explain
B. Badu, K. Appiah
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The Value Relevance of Managers' and Auditors' Disclosures About Material Measurement Uncertainty
Accounting Review, 2018Regulators now require auditors to provide information about how they evaluate complex estimates. Because users encounter this auditor-provided information alongside management-provided information, we jointly examine the value relevance of these ...
Sean A. Dennis +2 more
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Value relevance of IFRS disclosures
This paper investigates the value relevance of IFRS disclosures for the construction and material sector in the case of Greece during years 2006-2012, which means that pre-crisis and post crisis period are examined as well. In the first chapter, there is a definition of value relevance accounting information and a presentation of related literature ...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.
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