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Value Relevance of Asset Revaluation Disclosure
Journal of Accounting and Investment, 2020 : Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
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Jurnal Akademi Akuntansi, 2023 Decreasing the value relevance of accounting information issues cannot be separated from complexity of accounting standards and their implementation. This phenomenon is our motivation to examine whether the valuation model on the prospects of companies ...
Nugroho Wisnu Murti +1 more
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Determining Legal Relevance with LLMs using Relevance Chain Prompting
Proceedings of the International Florida Artificial Intelligence Research Society ConferenceIn legal reasoning, part of determining whether evidence should be admissible in court requires assessing its relevance to the case, often formalized as its probative value---the degree to which its being true or false proves a fact in issue.
Onur Bilgin, John Licato
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VOLATILITAS RELEVANSI NILAI INCREMENTAL DARI LABA DAN NILAI BUKU
Jurnal Dinamika Akuntansi, 2010 Dalam penelitian ini dikaji relevansi nilai pola volatilitas pendapatan dan equitas nilai buku. Diprediksi bahwa relevansi nilai volatilitas adalah dikaitkan dengan horizon waktu.
B. Linggar Yekti Nugraheni
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The relevance of telehealth across the digital divided the transfer of knowledge over distance [PDF]
, 2010 This paper explores the concept of Relevance as an explanatory factor to the diffusion of ITuse, or, in this paper particularly, the use of Telehealth.
Lagendijk, P.J.B. +5 more
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The Value Relevance of Book Value, Earnings Operating and Investment Cash Flows For Equity Valuation, [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This paper investigates the value relevance of accounting information for firms’ market values prediction. In the study the value relevance of Book Values, Earnings, Operating Cash Flows and Investment Cash Flows as proxies of accounting information are ...
علی سعیدی, احسان قادری
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Value Relevance of Control-based Consolidated Financial Statements [PDF]
, 2015 The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand.
Barcham, R, Bradbury, M
core
Is older goodwill value relevant?
Accounting & Finance, 2006 AbstractAlthough previous research has generally found that goodwill reported in firms’ financial reports is relevant to equity valuation, no known studies have directly examined whether the value‐relevance of purchased goodwill holds as it ages. We examine this issue in the Australian context to determine whether the market attaches different values ...
Bugeja, Martin, Gallery, Natalie
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PENGARUH UKURAN KAP DAN AUDITOR TENURE TERHADAP VALUE RELEVANCE DARI NILAI WAJAR
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study examines the value relevance of fair value and whether the value relevance of fair value measured at quoted active market is higher than value measured at valuation techniques.
Taufik Hidayat
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Impairment losses: causes and impacts [PDF]
, 2016 Purpose - To analyze recognition of impairment losses in tangible and intangible assets, and their relevance to investors in companies listed in the Lisbon and Madrid Stock Exchange (2007-2011).Methodology - Quantitative analysis of a panel data sample ...
Fernandes, Joaquim Santana +3 more
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