What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange [PDF]
The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek listed ...
Bellas, Athanasios +2 more
core +1 more source
HIV testing in Europe: Evaluating the impact, added value, relevance and usability of the European Centre for Disease Prevention and Control (ECDC)'s 2010 HIV testing guidance. [PDF]
Euro Surveill, 2017 Sullivan AK +7 more
europepmc +1 more source
Expected Shortfall is jointly elicitable with Value at Risk - Implications for backtesting
, 2015 In this note, we comment on the relevance of elicitability for backtesting risk measure estimates. In particular, we propose the use of Diebold-Mariano tests, and show how they can be implemented for Expected Shortfall (ES), based on the recent result of
Fissler, Tobias +2 more
core
Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi
Jurnal Akuntansi dan Keuangan, 2012 This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards.
Nur Cahyonowati, Dwi Ratmono
doaj
Evidence on Competitive Advantage and Superior Stock Market Performance [PDF]
This article analyzes the value-relevance of industry-based and resource-based competitive advantage in a large sample of firms listed on the Oslo Stock Exchange.
Gjerde, Øystein +2 more
core
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements [PDF]
Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their 2004 financial statements from
Gjerde, Øystein +2 more
core
MODERN INDICATORS OF MEASURING A FIRM’S COMPETITIVITY [PDF]
The traditional financial ratios reflect the historical performance of the companies, having a limited relevance in the forecasting of their future evolution. The modern financial ratios are based on the concept of value creation, having a high relevance
Daniela Danciulescu +1 more
core
Comparing the value revelance of R&D reporting in Germany: standard and selection effects [PDF]
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and ...
Ramb, Fred, Reitzig, Markus
core
The influence of board, CEO, and audit committee chairman busyness on the value relevance of accounting information in Saudi listed firms. [PDF]
PLoS OneAlomair A, Al Naim AS.
europepmc +1 more source
Value relevance of ESG: Is ESG performance value relevant for stock prices in Europe?
, 2019 Master i økonomi og ...
Kirkerud, Sina, Tran, Kim Theresa
openaire +1 more source