Results 241 to 250 of about 7,746,809 (293)

Value relevance of value-at-risk disclosure

Review of Quantitative Finance and Accounting, 2007
The 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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The Vulnerability of Values to Attack: Inoculation of Values and Value-Relevant Attitudes

Personality and Social Psychology Bulletin, 2003
Based 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, Gregory R, Maio, James M, Olson   +2 more
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Clinical relevance of procalcitonin values in bacteremia

Journal of Infection and Chemotherapy, 2020
The 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, Norihiro, Saito, Ryuichi, Hirano, Satoko, Minakawa, Masahiko, Kimura, Hiroyuki, Kayaba   +5 more
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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 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 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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The Value Relevance of Reputation for Sustainability Leadership

Journal of Business Ethics, 2013
This 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., Callen, J. L., Branco, M. C., Curto, J.   +3 more
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The value relevance of corporate donations

Pacific-Basin Finance Journal, 2021
Abstract This paper examines whether corporate donations, a form of CSR activity, have a positive impact on firm value. The impact of donations on value may suffer from agency problems or poor quality in the choice of donee. However, we expect that, on balance, donations would have a positive impact on value.
Muhammad Nurul Houqe, Tony van Zijl, A.K.M. Waresul Karim, Thomas St George   +3 more
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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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