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Journal 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
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Investigating the Impact of Structural Failure on the Value Relevance of Accounting Information [PDF]
بررسیهای 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
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The Value‐relevance of Fair Value Measurement for Inventories
Australian Accounting Review, 2022 AbstractThe objective of this paper is to determine if fair value measurement for inventories is value‐relevant. Inventories are measured at historical cost and investors will have to estimate the fair value for themselves. For a sample of firms listed in the UK and reporting from 2009 to 2018, multivariate regression results show that the historical ...
Badenhorst, Wessel M., Von Well, Rieka
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The Value Relevance of Alternative Performance Measures: Evidence from the Oslo Stock Exchange [PDF]
, 2018 Companies disclose alternative performance measures (APMs), either to provide useful information to the market, or strategically in order to mislead the market.
Stenheim, Tonny +3 more
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The value relevance of goodwill
Korea International Accounting Review, 2012 This study examines the value relevance of goodwill. It is held as thesis for the Master's Division of Banking and Financial Management at the University of Piraeus. Furthermore it explores the value relevance of impairment tests in contrast with the value relevance of goodwill amortizations.
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Value relevance-evidence from food industry [PDF]
Ekonomika Poljoprivrede (1979), 2018 The aim of the paper is to determine the correlation between the changes in the values of the selected analytical indicators, based on the financial statements and the change in the market value of companies, expressed through the value of the market ...
Saković Dušan, Ilić Milloš
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Value relevance na przykładzie PZU SA
Ruch 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
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The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy
, 2020 We examine whether the three-level fair value measurement hierarchy in IFRS 13 is value relevant in banks internationally, and whether that value relevance is moderated by country-level legal system, enforcement, and the interaction of legal system and ...
Morris, Richard D +3 more
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen +23 more
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THE VALUE RELEVANCE OF UNREALISED EARNINGS
Jurnal Akuntansi KontemporerResearch Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia. Research Methods.
Marhaendra Kusuma +2 more
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