Results 1 to 10 of about 3,146,822 (299)
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 +2 more
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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 +2 more
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Value Relevance of Earnings and Book Value in Indonesian Exchange Listed Firms
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020 This study investigates the value relevance of accounting information on manufacturing companies listed on the IDX for 2012-2017. This study uses the accounting-based Ohlson's (1995) model, which includes earnings (EPS) and book value (BVS) as variables.
Krismiaji -,, Hermala Kusumadewi
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IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
BBR: Brazilian Business Review, 2022 Brazilian financial institutions that have an Audit Committee and/or are listed on the Stock Exchange are obliged to disclose their financial statements in Bacen GAAP and IFRS.
Mariana Titoto Marques +2 more
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Jurnal Akuntansi dan Keuangan, 2022 This study aims to determine the effect of readability based on the length of the annual report and the value relevance of the financial information on agency costs. The sample used in this study were 263 firm-year from Kompas100 index.
Stefan Soesanto, Hendra Wijaya
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Relationship between Institutional Ownership, Concentrated Institutional Ownership and Value-Relevance of Accounting Information [PDF]
مجله دانش حسابداری, 2013 This study aims to investigate the relationship between institutional ownership along with concentrated institutional ownership and value-relevance of accounting information in Tehran stock exchange.
Sasan Mehran +2 more
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Binus Business Review, 2022 Research on the relevance of the value of sustainability reporting as measured by the Sustainability Reporting Award (SRA) in Indonesia is still rarely studied.
Yolanda Florenzcia +2 more
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Jurnal Dinamika Akuntansi dan Bisnis, 2018 This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the
Anisah Kusuma Dewi, Ari Budi Kristanto
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Earnings Decomposition, Value Relevance and Predictability [PDF]
Iranian Journal of Finance, 2021 Compared with net earnings, the components of earnings are more informative in companies whose components have different qualities of persistence and volatility.
Sasan Babaie
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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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