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Extracting Relevant Attribute Values for Improved Search
IEEE Internet Computing, 2007A new kind of metadata offers a synthesized view of an attribute's values for a user to exploit when creating or refining a search query in data-integration systems. The extraction technique that obtains these values is automatic and independent of an attribute domain but parameterized with various metrics for similarity measures.
BERGAMASCHI, Sonia +3 more
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On the value relevance argument
Journal of Financial Reporting and Accounting, 2018PurposePotential investors need information on corporate social issues to choose less risky investments, but the IASB framework excludes corporate social disclosure from financial reporting, and this corroborates Ohlson (1995) and Myers’ (1999) view that financial statements do not provide all domain variables to predict value relevance. The purpose of
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Value relevance of environmental, social and governance disclosure
SSRN Electronic Journal, 2014This paper investigates the impact of Environmental, Social, and Governance (ESG) disclosure by companies around the world on market value. Using a large sample of non-financial companies listed in 38 countries during the period 2008-2012, we test for value relevance by employing the modified version of the Ohlson (1995) model developed by Collins ...
Zuraida, Zuraida +2 more
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The Vulnerability of Values to Attack: Inoculation of Values and Value-Relevant Attitudes
Personality and Social Psychology Bulletin, 2003Based on the values-as-truisms hypothesis and inoculation theory, two experiments tested whether providing cognitive defenses for the value of equality induces resistance against a message attacking this value. Experiment 1 found that participants who generated cognitive support in an active-supportive or an active-refutational defense were less ...
Mark M, Bernard +2 more
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The Value Relevance of Fair Value
Transition Studies Review, 2010Adela Deaconu +2 more
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Value relevance of IFRS disclosures
This paper investigates the value relevance of IFRS disclosures for the construction and material sector in the case of Greece during years 2006-2012, which means that pre-crisis and post crisis period are examined as well. In the first chapter, there is a definition of value relevance accounting information and a presentation of related literature ...openaire +1 more source
Value Relevance of Intangibles: A Literature Review
2020Value relevance can be defined as the association between accounting values and market values and it is one of the most important quality attributes of financial reporting. Recognizing, measuring, and reporting the intangible assets properly has become gradually more important due to the increasing importance of intangibles in the statement of ...
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The Value Relevance of Trademarks
2003Abstract Intangibles research deals with the valuation, value relevance, and recognition of intangible assets on the financial statements. Under current GAAP, most intangible assets are not recognized in a firm’s financial statements unless they are acquired and identifiable.
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Managerial Overconfidence and Value Relevance
Korean Accounting Journal, 2021Hyun-uk Jung, Kang-il Lee
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