Results 31 to 40 of about 3,118,445 (200)
Is Management Quality Value Relevant?
Journal of Business Finance & Accounting, 2011 Abstract: Using a unique database of management quality ratings over a 17 year period, we find that while good management appears to be associated with lower subsequent market returns, this is entirely consistent with an informationally efficient market.
Agarwal, V., Taffler, R., Brown, M.
openaire +2 more sources
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
doaj +1 more source
The Value Relevance of Dividends, Book Value and Earnings [PDF]
, 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 ...
Brief, Richard P., Zarowin, Paul
core +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
Value Relevance dan IFRS Adoption di Indonesia: Investigasi pada Perusahaan LQ-45 Bursa Efek Indonesia [PDF]
, 2017 Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS ...
Ahmar, N. (Nurmala) +2 more
core
Relevância do goodwill e períodos de recessão: evidências no mercado de capitais brasileiro
Revista Ambiente Contábil, 2021 Objetivo: Analisar a relevância do Goodwill para o mercado de capitais brasileiro e verificar possíveis diferenças em períodos de recessão econômica.
Taise Feltes +2 more
doaj +1 more source
Value Relevance Dan Ifrs Adoption Di Indonesia: Investigasi Pada Perusahaan Lq-45 Bursa Efek Indonesia [PDF]
, 2015 Value relevance is being defined as the ability of information disclosed by financial statements to capture and summarize firm value. earnings per share (EPS) and book value of shares (BVS) and stock market price (SMP), both before and after IFRS ...
Ahmar, N. (Nurmala) +2 more
core
Journal of Accounting and Investment, 2022 Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.
Dwi Fitri Puspa +3 more
doaj +1 more source
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
core +1 more source
Journal of Industrial Engineering and Management, 2015 Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present ...
Xuemin Zhuang, Yonggen Luo
doaj +1 more source