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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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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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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 Financial Risk
2020In this chapter we investigate the value relevance of financial risk-related information disclosure, that is, the usefulness of financial risk information for investors. In the chapter, we present the main empirical studies addressed to test the usefulness of financial risk information for investors’ investment decisions. On the basis of the literature,
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Circulating tumor DNA in advanced solid tumors: Clinical relevance and future directions
Ca-A Cancer Journal for Clinicians, 2021Heather A Parsons +2 more
exaly
The equity value relevance of carbon emissions
SSRN Electronic Journal, 2022Clarkson, Peter M. +2 more
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