Results 301 to 310 of about 13,055,887 (325)

Value relevance: a systematic literature review

International Journal of Banking, Accounting and Finance
This research reviews value relevance studies (2000-2023) to understand how accounting information impacts firm value. A systematic literature review identified a rise in value relevance research, but a recent decline. It also revealed a concentration of publications in specific journals and by a limited number of authors.
Nicholas Daniel Haupt, Katinka Vermeulen, Elda d, u Toit   +3 more
openaire   +2 more sources

Value relevance of human capital information

Journal of Intellectual Capital, 2013
PurposeThe purpose of this paper is to investigate if human capital information voluntarily provided by German companies is value‐relevant.Design/methodology/approachBy means of word‐based content analysis, human capital information is extracted from German companies’ annual reports.
openaire   +1 more source

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

, 2001
Mary E. Barth, W. Beaver, W. Landsman
semanticscholar   +1 more source

Value relevance: an information transmission perspective

European Business Review
Purpose While numerous studies have examined accounting value relevance (AVR) in terms of its measurement, evolution and usefulness, few studies have interpreted it through the lens of the information transmission process. This study aims to fill this gap and provide guidance for future research.
Feng Zou, Tingting Liu, Mohd Zulkhairi Mustapha, Ervina Alfan   +3 more
openaire   +1 more source

The capitalization, amortization, and value-relevance of R&D

, 1996
B. Lev, Theodore Sougiannis
semanticscholar   +1 more source

The equity value relevance of carbon emissions

SSRN Electronic Journal, 2022
Peter Clarkson, Jyothika Grewal, Gordon D. Richardson   +2 more
openaire   +1 more source

VALUE RELEVANCE OF FINANCIAL RISK MANAGEMENT

This study evaluated value relevance of financial risk management of listed deposit money banks in Nigeria. The objective of the study was to investigate whether credit risk management has significant effect on share price of listed deposit money banks in Nigeria.
Monday Olade, IZEVBEKHAI (PhD, ACTI, CPA, FERIN), Isah MOHAMMED (PhD, ACTI)   +1 more
openaire   +1 more source

The Value Relevance of Financial Risk

2020
In 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,
openaire   +1 more source

The value relevance of reported carbon emissions

Journal of Management and Governance, 2020
Camélia Radu, Samaneh Maram
semanticscholar   +1 more source

Changes in the value-relevance of earnings and book values over the past forty years

, 1997
D. Collins, Edward L. Maydew, Ira S. Weiss   +2 more
semanticscholar   +1 more source