Results 21 to 30 of about 960,840 (259)

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
doaj   +3 more sources

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
doaj   +1 more source

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
openaire   +2 more sources

O Value Relevance é relevante?

Revista de Contabilidade e Organizações, 2019
A adoção das IFRS pelas companhias de capital aberto no Brasil trouxe a discussão se as referidas normas melhoraram a qualidade das informações contábeis com efeito destas no preço das ações.
Simone Miranda dos Santos, Sirlei Lemes, Flávio Luiz de Moraes Barboza   +2 more
doaj   +1 more source

The Value Relevance of Dividends, Book Value and Earnings [PDF]

SSRN Electronic Journal, 1999
This paper compares the value relevance of book value and dividends versus book value and reported earnings. Our work is motivated by recent research including Ohlson (1995), Feltham and Ohlson (1995), Bernard (1995), Burgstahler and Dichev (1997), Collins, Maydew and Weiss (1997), Barth, Beaver and Landsman (1998) and Hand and Landsman (1999).
Richard P. Brief, Paul Zarowin
openaire   +1 more source

Disentangling Relevance from Reliability in Value Relevance Tests

Sustainability, 2022
The literature shows that during the COVID-19 pandemic, the value relevance of earnings decreased. Traditionally, the literature measures value relevance using the relationship between stock returns and earnings. However, these tests are, in fact, “joint tests of relevance and reliability”.
Efrat Shust, Dan Weiss
openaire   +1 more source

European Standard Clinical Practice Guideline and EXPeRT Recommendations for the Diagnosis and Management of Gastroenteropancreatic Neuroendocrine Neoplasms in Children and Adolescents

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, Calogero Virgone, Antje Redlich, Michael Abele, Ricardo Lopez‐Almaraz, Tal Ben‐Ami, Ewa Bien, Gianni Bisogno, Maja Mazic Cesen, Andrea Ferrari, Malgorzata A. Krawczyk, Yves Reguerre, Dominik T. Schneider, Ines B. Brecht, Charlotte Rigaud, Bilgehan Yalcin, Rainer Claus, Christian Vokuhl, Constantin Lapa, Jörg Fuchs, Segolene Hescot, Thomas Walter, Julien Hadoux, Daniel Orbach   +23 more
wiley   +1 more source

THE VALUE RELEVANCE OF UNREALISED EARNINGS

Jurnal Akuntansi Kontemporer
Research 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, Anis Marjukah, Che Manisah Mohd Kasim   +2 more
doaj   +1 more source

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho, Karim M. Soliman, Wisit Cheungpasitporn, Wannasit Wathanavasin, Ahmed Daoud, Ahmed I. Kamal, Balázs Szamosfalvi, Tibor Fülöp   +7 more
wiley   +1 more source

The Value Relevance of Reported Goodwill [PDF]

پژوهش‌های تجربی حسابداری, 2013
Purpose – The purpose of this paper is to investigate the value relevance of the goodwill reported in the consolidated financial statements of all non-finance companies listed on the Tehran Stock Exchange from 2006 to 2011.
Ali Rahmani, Mahsa Ghasemi
doaj   +1 more source