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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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The Value Relevance of Pension Fair Values and Uncertainty
SSRN Electronic Journal, 2012This 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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The Value Relevance of Investment Property Fair Values
SSRN Electronic Journal, 2008This 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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Value Relevance of Intangibles: A Literature Review
2020Value 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
2000The 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. +3 more
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The Value Relevance of Trademarks
2003Abstract 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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Extracting Relevant Attribute Values for Improved Search
IEEE Internet Computing, 2007A new kind of metadata offers a synthesized view of an attribute's values for a user to exploit when creating or refining a search query in data-integration systems. The extraction technique that obtains these values is automatic and independent of an attribute domain but parameterized with various metrics for similarity measures.
Sonia Bergamaschi +3 more
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Chromosomal data relevant for Q values
Advances in Space Research, 1992It has been known for many years that relationships between absorbed dose and biological effect vary with the type of radiation. In particular, neutrons and alpha particles are more damaging than x or gamma radiations. This applies to a range of biological effects such as cell killing, chromosome aberrations, cell mutation, cell transformation as ...
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Value relevance of environmental, social and governance disclosure
SSRN Electronic Journal, 2014This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non-financial companies listed in 38 countries during the period 2008-2012, we test for value relevance by employing the modified version of the Ohlson (1995) model developed by Collins ...
Zuraida, Zuraida +2 more
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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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