Results 201 to 210 of about 8,974,328 (253)
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Value relevance of value-at-risk disclosure
Review of Quantitative Finance and Accounting, 2007The SEC issued FRR No. 48 in 1997 to enhance public disclosure of firms’ exposures to market risk. We examine whether the quantitative value-at-risk (VAR) estimates disclosed by 81 non-financial firms during the period 1997–2002 are value-relevant using the earnings-returns relation.
LIM, Chee Yeow, TAN, Patricia Mui Siang
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Clinical relevance of procalcitonin values in bacteremia
Journal of Infection and Chemotherapy, 2020The aim of this study was to investigate procalcitonin levels according to the causative pathogens of bacteremia. The relationships between the clinical outcomes and procalcitonin levels were also studied.From among 452 patients, 507 cases of positive blood culture were included in the present study.
Shu, Ogasawara +5 more
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The Vulnerability of Values to Attack: Inoculation of Values and Value-Relevant Attitudes
Personality and Social Psychology Bulletin, 2003Based on the values-as-truisms hypothesis and inoculation theory, two experiments tested whether providing cognitive defenses for the value of equality induces resistance against a message attacking this value. Experiment 1 found that participants who generated cognitive support in an active-supportive or an active-refutational defense were less ...
Mark M, Bernard +2 more
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The equity value relevance of carbon emissions
2022This chapter presents a selected review of studies that speak to the two related questions of whether capital markets view a firm’s carbon emissions as value relevant and if so, the importance of mandated carbon disclosure in facilitating investors’ assessment.
Peter Clarkson +2 more
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The Value Relevance of Reputation for Sustainability Leadership
Journal of Business Ethics, 2013This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation.
Lourenço, I. C. +3 more
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2003
Thesis (Ph.D.) -- La Trobe University, 2003.; Submitted to the School of Business, Faculty of Law and Management.
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Thesis (Ph.D.) -- La Trobe University, 2003.; Submitted to the School of Business, Faculty of Law and Management.
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On the value relevance argument
Journal of Financial Reporting and Accounting, 2018PurposePotential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial reporting, and this corroborates Ohlson (1995) and Myers’ (1999) view that financial statements do not provide all domain variables to predict value relevance. The purpose of
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The value relevance of accounting:
European Management Journal, 2000Abstract When a story appears in the media reporting `restatements, frauds, and investigations,' how do reported dollar effects relate to value? Declines to about half the pre-event levels are observed, even when the overall market has been increasing significantly.
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2020
In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
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In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
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Journal of Applied Accounting Research, 2018
Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
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Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
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