Results 1 to 10 of about 3,104,463 (339)

The Quality of Accounting Information: Relevance or Value-Relevance?

Asian Journal of Accounting Perspectives, 2019
Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman   +2 more
doaj   +9 more sources

Value relevance of fair value hierarchy

Jurnal Akuntansi dan Auditing Indonesia
Implementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj   +2 more sources

Value relevance-evidence from food industry [PDF]

Ekonomika Poljoprivrede (1979), 2018
The aim of the paper is to determine the correlation between the changes in the values of the selected analytical indicators, based on the financial statements and the change in the market value of companies, expressed through the value of the market ...
Saković Dušan, Ilić Milloš
doaj   +4 more sources

Does the information environment affect the value relevance of financial statement data? [PDF]

, 2008
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.
Mark Aleksanyan
openalex   +5 more sources

THE VALUE RELEVANCE OF UNREALISED EARNINGS

Jurnal Akuntansi Kontemporer
Research Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia. Research Methods.
Marhaendra Kusuma, Anis Marjukah, Che Manisah Mohd Kasim   +2 more
doaj   +3 more sources

O Value Relevance é relevante?

Revista de Contabilidade e Organizações, 2019
A adoção das IFRS pelas companhias de capital aberto no Brasil trouxe a discussão se as referidas normas melhoraram a qualidade das informações contábeis com efeito destas no preço das ações.
Simone Miranda dos Santos, Sirlei Lemes, Flávio Luiz de Moraes Barboza   +2 more
doaj   +3 more sources

Characterization of Drugs with Good Glass Formers in Loaded-Mesoporous Silica and Its Theoretical Value Relevance with Mesopores Surface and Pore-Filling Capacity. [PDF]

Pharmaceuticals (Basel), 2022
Budiman A, Aulifa DL.
europepmc   +3 more sources

What is more relevant? A comparison of cash flows indicators versus profit or loss from listed European companies

Cogent Business & Management, 2023
There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and predictive value of
Fábio Albuquerque, Ana Rita Velez, Vera Pinto   +2 more
doaj   +1 more source

Value relevance of institutional investors [PDF]

Managerial Finance, 2004
In this paper we investigate the influence of institutional investors on share prices using data from companies quoted on the Athens Stock Exchange. For finance theorists the value of an investment, real or financial, is a function of its expected benefits and the riskiness of these benefits.
George Karathanassis, Nikolaos Philippas, Efthymios G. Tsionas, Demosthenes Hevas   +3 more
openaire   +3 more sources

Disentangling Relevance from Reliability in Value Relevance Tests

Sustainability, 2022
The literature shows that during the COVID-19 pandemic, the value relevance of earnings decreased. Traditionally, the literature measures value relevance using the relationship between stock returns and earnings. However, these tests are, in fact, “joint tests of relevance and reliability”.
Efrat Shust, Dan Weiss
openaire   +1 more source