Results 21 to 30 of about 3,146,822 (299)
Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 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
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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 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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"Looking behind the veil": invisible corporate intangibles, stories, structure and the contextual information content of disclosure [PDF]
, 2009 Purpose – This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making "invisible" intangibles in corporate value creation visible to capital market participants ...
Holland, J.
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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 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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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 +2 more
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Model Specification Problems in Value Relevance Studies [PDF]
, 2003 本論文は， 会計学における価値関連研究 (value relevance studies) に関する理論と証拠をサーベイしている。価値関連研究においては，株価モデルとリターンモデルと呼ばれる二つの回帰モデルが最も頻繁に使われている。これらのモデルの理論的根拠は，共にOhlson/RIVモデルという同一の企業評価モデルに求められるのだが，この2つの回帰モデルを用いて得られる結果はしばしば異なっている。その理由として，株価モデルに関する問題としては「規模効果 (scale effects ...
Ota Koji, 太田 浩司
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