Results 71 to 80 of about 3,118,445 (200)

Value Relevance of R&D Reporting : A Signaling Interpretation [PDF]

Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38).
Cazavan-Jeny , Anne, Jeanjean, Thomas
core   +1 more source

Quality of will and radical value reversals [PDF]

, 2020
Al Mele’s Manipulated Agents: A Window to Moral Responsibility (OUP 2019) is an extraordinarily careful and clear little book. A central recurring element is the use of examples of radical value reversals due to manipulation.
Björnsson, Gunnar
core  

VALUATION EFFECTS OF ACCOUNTING INFORMATION AVAILABILITY [PDF]

In this paper, we extend comparative value relevance research by examining patterns in the value relevance of accounting numbers as a function of the month in which market values are observed.
Grzegorz Szafrański, Karol Marek Klimczak   +1 more
core  

Value-relevance of expensed and capitalized intangibles - a French survey [PDF]

Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core   +1 more source

VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS

Malete Journal of Accounting and Finance
Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of ...
Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse   +3 more
doaj  

The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach

Journal of Accounting and Investment, 2016
This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is ...
Dwi Fitri Puspa
doaj  

Una Evaluación Empírica del Fondo de Comercio

Revista de Contabilidad: Spanish Accounting Review, 2000
En el presente trabajo se analizará bajo una perspectiva empírica uno de los activos empresariales más controvertidos como es el fondo de comercio. Dicha controversia no se materializa únicamente en su definición, sino también en su cuantificación y ...
Manuel Larrán Jorge, Juan Monterrey Mayoral, Eva Mulero Mendigorri   +2 more
doaj  

A systematic PRISMA review: transparency in reporting of economic entities [PDF]

CES Working Papers
In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research ...
Ana - Maria PARASCAN (OBREJA)
doaj  

Value-Relevance of the Outside Corporate Governance Information: a Canadian Study [PDF]

This study examines whether the corporate governance rankings published by The Globe and Mail, a reputed national Canadian newspaper, are reflected in the values that investors accord to firms.
Sylvie Berthelot, Tania Morris
core  

Learning from Kaupapa Māori: Issues and techniques for engagement [PDF]

, 2010
This article argues for recognition of the value and relevance of Indigenous knowledges about principles and practices of engagement to theory-building and praxis in public relations. Specifically, in this article, the Kaupapa Māori body of knowledge and
Love, T., Tilley, E.
core   +1 more source