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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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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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Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [PDF]
بررسیهای حسابداری و حسابرسی, 2023 Objective: The purpose of the present research was to investigate the effect of structural failure on the value relevance of accounting information.Methods: This is a quasi-experimental, post-event, and interdisciplinary study.
Dariush Firoozi +4 more
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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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Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Chamisa, E, Mangena, M, Ye, G
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Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
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Pengaruh Self-Relevant Value dan Cafe-Relevant Value Terhadap Electronic Word-Of-Mouth
Media Riset Bisnis & Manajemen, 2019 Purpose –The aim of this research is to ascertain the existence of self-relevant value and cafe-relevant value to electonic word-of-mouth.Design/Methodology/Approach: The primary data in this study obtained from distributing questionnaires using purposive sampling techniques. The data used are 210 respondents with criteria at least 17 years and until
Indra Wicaksono Sugianto +1 more
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Value relevance na przykładzie PZU SA
Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2021 Value relevance to koncepcja, wedle której wartości księgowe oddziałują na rynkową wycenę spółki, kurs akcji czy ich stopy zwrotu w kolejnych okresach. Większość badań przeprowadzanych w tym zakresie opiera się na danych panelowych, syntetycznie ujmując
Bartłomiej Pilch
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The value relevance of goodwill
Korea International Accounting Review, 2012 This study examines the value relevance of goodwill. It is held as thesis for the Master's Division of Banking and Financial Management at the University of Piraeus. Furthermore it explores the value relevance of impairment tests in contrast with the value relevance of goodwill amortizations.
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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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