Results 11 to 20 of about 3,146,822 (299)
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
doaj +2 more sources
Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
doaj +2 more sources
The Value Relevance of Dividends, Book Value and Earnings [PDF]
SSRN Electronic Journal, 1999 This paper compares the value relevance of book value and dividends versus book value and reported earnings. Our work is motivated by recent research including Ohlson (1995), Feltham and Ohlson (1995), Bernard (1995), Burgstahler and Dichev (1997 ...
Brief, Richard P., Zarowin, Paul
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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
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
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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
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Value relevance of troubled debt restructurings and policy implications [PDF]
, 2005 This paper investigates the beneficial economic consequences and market and accounting based valuation effects of troubled debt restructurings (TDR) in financially distressed debtor firms.
Aksu, Mine Hatice
core +1 more source
Does the information environment affect the value relevance of financial statement data? [PDF]
, 2009 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.
Burgstahler D., Mark Aleksanyan
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