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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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The value relevance of corporate donations
Pacific-Basin Finance Journal, 2021Abstract 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 +3 more
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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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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 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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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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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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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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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.
de Vries, Casper +3 more
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