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Jurnal Akuntansi dan Keuangan Indonesia, 2013 This study investigates whether the convergence of the International Financial Reporting Standards (IFRS) increase the value relevance of accounting information of firms listed on Indonesia Stock Exchange.
Siti Suprihatin, Elok Tresnaningsih
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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 of blog visibility
Journal of Business Research, 2011 Abstract This study empirically examines the effect of a non-traditional information source, namely a firm's blog visibility on the capital market valuation of firms. After controlling for earnings, book value of equity and other value relevant variables, such as traditional media exposure, R&D spending, and advertising expense, we find a positive ...
HU, Nan +3 more
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The value relevance of environmental emissions
Journal of Economics, Business & Accountancy Ventura, 2016 This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies.
Melinda Lydia Nelwan
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Improving access to health services – Challenges in Lean application [PDF]
, 2015 Purpose: Healthcare organisations face significant productivity pressures and are undergoing major service transformation. This paper serves to disseminate findings from a Lean healthcare project using a NHS Single Point of Access environment as the ...
Bamford, David +3 more
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Studies in Business and Economics, 2020 Under increasing macroeconomic uncertainty, governments base their economic policies on high-precision GDP estimates. The models considered based on building-up government budgets incorporate main drivers of economic growth, identified along a large ...
Valentin Burca, Dorel Mates, Oana Bogdan
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The Value Relevance of Sentiment [PDF]
It is generally accepted that excessive exuberance or gloom in investor sentiment contributes to booms and crashes in share prices. However, views differ on the merits of active policy intervention due to gaps in our understanding of the transmission ...
Dunne, Peter +2 more
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Disclosure e materialidade do ativo intangível na value relevance do mercado acionário brasileiro
EnfoqueObjetivo: Investigar o nível de disclosure dos ativos intangíveis e a inferência junto à materialidade do ativo intangível na value relevance de sociedades de capital aberto brasileiras listadas no Índice Brasil Amplo (IBrA); Método: Utilizando uma ...
Anderson Rafael Costa Sousa +2 more
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VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all ...
RĂPAN CLAUDIA MIHAELA +2 more
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Evaluation in experimental research articles [PDF]
, 1989 This thesis examines evaluation in experimental research articles in terms of the meanings made and their contribution to the organisation of the articles.
Hunston 1953-, Susan
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