Results 31 to 40 of about 943,042 (302)
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 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
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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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
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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
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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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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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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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"Looking behind the veil": invisible corporate intangibles, stories, structure and the contextual information content of disclosure [PDF]
, 2009 Purpose – This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making "invisible" intangibles in corporate value creation visible to capital market participants ...
Holland, J.
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