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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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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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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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Board characteristics and the value relevance of fair values
Journal of Management & Governance, 2016This study investigates whether board characteristics affect the value relevance of fair value estimates in financial firms under International Financial Reporting Standard (IFRS) 13. Specifically, the study will focus on whether a better and more efficient monitoring of managers, after the adoption of this new regulation, has an effect on the ...
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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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The Value Relevance of Fair Value
Transition Studies Review, 2010Adela Deaconu +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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The equity value relevance of carbon emissions
SSRN Electronic Journal, 2022Clarkson, Peter M. +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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