Results 211 to 220 of about 960,840 (259)

The relevance of value

2003
Thesis (Ph.D.) -- La Trobe University, 2003.; Submitted to the School of Business, Faculty of Law and Management.
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The value relevance of accounting:

European Management Journal, 2000
Abstract 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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The Value Relevance Analysis

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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On the value relevance argument

Journal of Financial Reporting and Accounting, 2018
PurposePotential 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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IFRS and value relevance

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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The Value Relevance of Investment Property Fair Values

SSRN Electronic Journal, 2008
This study investigates whether the recognized cost, recognized fair value and disclosed fair value of investment property are priced differently by investors. An analysis is also made into whether the recognized fair value of investment property in four European countries with dissimilar characteristics is priced by investors differently from each ...
Isabel Costa Lourenço, Jose Dias Curto
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The Value Relevance of Pension Fair Values and Uncertainty

SSRN Electronic Journal, 2012
This study examines the value relevance of fair-value-based pension information using data from German companies that have adopted IFRS or US-GAAP. German companies do not tradition-ally fund pension plans externally. They therefore report large net pension obligations on their balance sheets.
Jan D. Fasshauer, Martin Glaum
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Value Relevance of Intangibles: A Literature Review

2020
Value relevance can be defined as the association between accounting values and market values and it is one of the most important quality attributes of financial reporting. Recognizing, measuring, and reporting the intangible assets properly has become gradually more important due to the increasing importance of intangibles in the statement of ...
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On the (Ir)Relevancy of Value-at-Risk Regulation

2000
The measurement and practical implementation of the Value-at-Risk (VaR) criterion is an active and exciting area of research, with numerous recent contributions. This research has almost exclusively been concerned with the accuracy of various estimation techniques and risk measures.
Cumperayot, Phornchanok J., Daníelsson, Jón, Jørgensen, Bjørn N., de Vries, Casper G.   +3 more
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The Value Relevance of Trademarks

2003
Abstract Intangibles research deals with the valuation, value relevance, and recognition of intangible assets on the financial statements. Under current GAAP, most intangible assets are not recognized in a firm’s financial statements unless they are acquired and identifiable.
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