Results 31 to 40 of about 13,055,887 (325)
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
doaj +1 more source
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
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
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
Journal of International Students, 2020 . This paper discusses the results of empirical research that investigates the effect of corporate governance (CG) and the level of compliance with mandatory disclosure of the International Financial Reporting Standards (IFRS) on the quality of ...
Krismiaji Krismiaji, Surifah Surifah
semanticscholar +1 more source
Journal of Critical Reviews, 2020 This paper intends to extend prior developed market-based researches on the value relevance of non-financial information, which is reflected in Environmental, Social and Governance (ESG) disclosure, by examining the association between companies ...
Suhita Whini Setyahuni, Rr.Sri Handayani
semanticscholar +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
doaj +1 more source
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
openaire +2 more sources
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
openaire +2 more sources
Value Relevance Human Capital Information on the Annual Report of Indonesia Listed Companies [PDF]
, 2018 Human resources at the companies in Indonesia should be an important focus for investors, due to the general complaints of low labor productivity compared to other countries. This study aimed to investigate the value relevance of human capital disclosure
Feliana, Y. K. (Yie), Novita, E. (Ester)
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