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Journal of Applied Accounting Research, 2018
Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
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Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and six years after IFRS adoption from 2006 to 2011.
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Value-relevance of financial statements
International Journal of Managerial Finance, 2014Purpose– The Chinese capital markets are divided into two segments comprising of A-shares (traded by domestic investors) and B-shares (traded by foreign investors). Firms issuing A-shares are required to produce accounting reports under the Chinese Accounting Standards (CAS) and firms issuing B-shares are required to report under the International ...
Liu, C., Gould, G., Burgan, B.
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2020
In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
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In the chapter we illustrate the other theoretical framework at the basis of our research, that is, the semi-strong market efficiency theory, according to which, on average, the market reflects all the publicly available information. This theory is the necessary prerequisite to make the value relevance theory work, a theory that focuses on the ...
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Chromosomal data relevant for Q values
Advances in Space Research, 1992It has been known for many years that relationships between absorbed dose and biological effect vary with the type of radiation. In particular, neutrons and alpha particles are more damaging than x or gamma radiations. This applies to a range of biological effects such as cell killing, chromosome aberrations, cell mutation, cell transformation as ...
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Value Relevance of DuPont Identity
International Journal of Accounting and Financial Reporting, 2017This study provides an empirical support to the relevance of very prevalent and well-established almost a century ago the DuPont Identity in the context of India, one of big 10 emerging markets (Garten, 1997). The DuPont Identity, a familiar form of financial statement analysis (Soliman, 2008) for use in equity valuation (Nissim and Penman, 2001 ...
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Clinical relevance of procalcitonin values in bacteremia
Journal of Infection and Chemotherapy, 2020The aim of this study was to investigate procalcitonin levels according to the causative pathogens of bacteremia. The relationships between the clinical outcomes and procalcitonin levels were also studied.From among 452 patients, 507 cases of positive blood culture were included in the present study.
Shu, Ogasawara +5 more
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Value Relevance of Comprehensive Income
SSRN Electronic Journal, 2014AbstractIn this paper, we investigate the value relevance of comprehensive income and its components for a sample of 92 New Zealand companies over the period 2003–2010. We find a stronger association of aggregate comprehensive income with stock price and market returns relative to net income.
Shahwali Khan +2 more
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The value relevance of accounting:
European Management Journal, 2000Abstract When a story appears in the media reporting `restatements, frauds, and investigations,' how do reported dollar effects relate to value? Declines to about half the pre-event levels are observed, even when the overall market has been increasing significantly.
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Value Relevance of Corporate Donations
SSRN Electronic Journal, 2016This paper examines whether corporate donations have an impact on a firm’s market value. We analyse 52,199 firm year observations on companies from 42 countries between 1998 and 2014. The regression model used to investigate the value relevance of corporate donations is the Collins, Pincus, & Xie (1999) adaptation of the Ohlson (1995) model.
Thomas St George +3 more
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The Value Relevance of Investment Property Fair Values
SSRN Electronic Journal, 2008This study investigates whether the recognized cost, recognized fair value and disclosed fair value of investment property are priced differently by investors. An analysis is also made into whether the recognized fair value of investment property in four European countries with dissimilar characteristics is priced by investors differently from each ...
Isabel Costa Lourenço, Jose Dias Curto
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