Results 21 to 30 of about 3,104,463 (339)

RELEVANSI NILAI LABA, NILAI BUKU DAN ARUS KAS BERSIH PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA

open access: yesEl Muhasaba: Jurnal Akuntansi, 2013
Investment through the capital market, particularly in the form of shares in addition to promising results are also risky. This is becouse the stock price is volatile and unpredictable.
Ulfi Kartika Oktaviana
doaj   +1 more source

Avaliando Modelos Lineares de Value Relevance: Eles Captam o que Deveriam Captar? [PDF]

open access: yesRAC: Revista de Administração Contemporânea, 2017
Este trabalho teve como objetivo investigar a qualidade e o impacto dos modelos de value relevance das informações financeiras através da regressão quantílica (QR) em comparação com o método de estimação ordinary least squares (OLS).
Filipe Coelho de Lima Duarte   +2 more
doaj   +1 more source

Have the Moroccan National Accounting Council and Academics Researchers Overestimated the Benefits of Adopting IFRS?

open access: yesJournal of Accounting and Finance in Emerging Economies, 2020
Purpose: In Morocco, the opening to IFRS standards was made in 2007 through the obligation made to the new rules will allow financial institutions to publish their consolidated financial statements in accordance with international accounting standards ...
Khalifa Ahsina
doaj   +1 more source

The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence [PDF]

open access: yes, 2007
This study examines the value relevance of mandated disclosures by UK firms of the investor-firm share of liabilities of equity-accounted associate and joint venture investees.
O'Hanlon, J F, Taylor, P A
core   +1 more source

Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2023
Objective: The purpose of the present research was to investigate the effect of structural failure on the value relevance of accounting information.Methods: This is a quasi-experimental, post-event, and interdisciplinary study.
Dariush Firoozi   +4 more
doaj   +1 more source

The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information

open access: yesJournal of Applied Economics, 2021
This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Argentina, which originated via the regulation that required all public non-financial ...
Florencia Roca
doaj   +1 more source

Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2015
Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
doaj   +1 more source

Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]

open access: yes, 2012
Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Chamisa, E, Mangena, M, Ye, G
core   +1 more source

Value relevance na przykładzie PZU SA

open access: yesRuch Prawniczy, Ekonomiczny i Socjologiczny, 2021
Value relevance to koncepcja, wedle której wartości księgowe oddziałują na rynkową wycenę spółki, kurs akcji czy ich stopy zwrotu w kolejnych okresach. Większość badań przeprowadzanych w tym zakresie opiera się na danych panelowych, syntetycznie ujmując
Bartłomiej Pilch
doaj   +1 more source

Pengaruh Self-Relevant Value dan Cafe-Relevant Value Terhadap Electronic Word-Of-Mouth

open access: yesMedia Riset Bisnis & Manajemen, 2019
Purpose –The aim  of this research is to ascertain  the existence of self-relevant value and cafe-relevant value to electonic word-of-mouth.Design/Methodology/Approach: The primary data in this study obtained from distributing questionnaires using purposive sampling techniques. The data used are 210 respondents with criteria at least 17 years and until
Indra Wicaksono Sugianto   +1 more
openaire   +2 more sources

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