Results 11 to 20 of about 960,840 (259)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA
El Muhasaba: Jurnal Akuntansi, 2013 Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable.
Ulfi Kartika Oktaviana
doaj +1 more source
Copernican Journal of Finance & Accounting, 2014 The paper aims at investigating the impact of IFRS on the value relevance of fundamental accounting data announced by banks listed on the Warsaw Stock Exchange over the period 1998–2012. Given the specificity of banking sector, the analyses were based on
Piotr Bolibok
doaj +3 more sources
Journal of Accounting and Finance in Emerging Economies, 2020 Purpose: In Morocco, the opening to IFRS standards was made in 2007 through the obligation made to the new rules will allow financial institutions to publish their consolidated financial statements in accordance with international accounting standards ...
Khalifa Ahsina
doaj +1 more source
Avaliando Modelos Lineares de Value Relevance: Eles Captam o que Deveriam Captar? [PDF]
RAC: Revista de Administração Contemporânea, 2017 Este trabalho teve como objetivo investigar a qualidade e o impacto dos modelos de value relevance das informações financeiras através da regressão quantílica (QR) em comparação com o método de estimação ordinary least squares (OLS).
Filipe Coelho de Lima Duarte +2 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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.
openaire +3 more sources