Results 11 to 20 of about 3,118,445 (200)
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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Value relevance of fair value hierarchy
Jurnal Akuntansi dan Auditing IndonesiaImplementing 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
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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
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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 +2 more
doaj +3 more sources
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 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 +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
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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