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The Relevance and Reliability of Fair Value Measurement
2007Global financial reporting is currently undergoing its greatest change in thirty years. Close to a hundred countries worldwide, including the entire European Union, now either require the use of International Financial Reporting Standards (IFRSs) by at least all listed companies or are aligning their national standardswith IFRSs.
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The Value Relevance of Fair Value
Transition Studies Review, 2010Adela Deaconu +2 more
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The Value-Relevance Of CSR Reporting Quality
2014We examine the value?relevance of corporate social responsibility (CSR) reporting quality in the so?called D/A/CH?region (Germany, Austria, and Switzerland). We provide empirical evidence that higher CSR reporting quality reduces stock return volatility and abnormal returns from unexpected CSR performance risk.
Grüner, Andreas +2 more
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Good and Value, the Philosophical Relevance of the Concept of Value
1983Heidegger, as is well-known, and as I have discussed at length in the Critical Excursus (§ 21) in Duty and Inclination, was a harsh critic of the concept of value. In Holzwege, in the essay, ‘The Word of Nietzsche: “God Is Dead’”, he declares: ‘It was in the nineteenth century that talk of values became current and thinking in terms of values became ...
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“Four-Valued” Semantics for the Relevant Logic R
Journal of Philosophical Logic, 2004zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Circulating Tumor DNA in Advanced Solid Tumors: Clinical Relevance and Future Directions
Ca-A Cancer Journal for Clinicians, 2021Heather Parsons +2 more
exaly
The Sociological Relevance of Values
2003For a long time values have been neglected under the influence of a positivist perception understanding, as something that solely expresses an individual reality, and that is of a subjective nature. But recently in sociological literature values have been focused on.
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The Value Relevance of Social Report
2009We test whether the publication of a social report influences stock price directly and/or indirectly. We use the value relevance model and a sample of 178 Italian companies that were listed on Milan Stock Exchange from 2002-2008. The estimates demonstrate a significant negative correlation between publication of a social report and stock price ...
CARNEVALE, Concetta +2 more
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