How Should the Value Relevance Research Employ Book Value of Equity
Journal of Business Research - Turk, 2020 Purpose – This study analyses how the mechanical interdependency affects the value relevance inferences by considering the Price Model. Design/methodology/approach – As the Price Model employs reported earnings together with book value of equity (BVE), it induces a mechanical interdependency since earnings are partially integrated to BVE via the net ...
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Market Reaction to Mandatory IFRS Adoption: Evidence from Poland [PDF]
This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior ...
Karol Marek KLIMCZAK
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Beyond harsh trade? The relevance of ‘soft’ competitiveness factors for Ugandan enterprises to endure in Global Value Chains [PDF]
, 2008 This article is based on an empirical study which examined the issues of organization and coordination of global production and trade for the case of trade between Uganda and Europe.Respective experiences of 34 exporters in Uganda and 19 importers in ...
Wiegratz, Jörg
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The value relevance of overlays
, 2023 The COVID-19 pandemic and its successive lockdowns and restrictions have had severe economic consequences. The measurement of Expected Credit Losses (ECL) under the International Financial Reporting Standard (IFRS) 9 Financial Instruments is a complicated process, made more challenging by the lack of comparable data from past events.
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The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands [PDF]
Recently the Dutch financial reporting standard setters have taken steps to make dirty surplus accounting flows more visible to parties outside firms, either by eliminating their possibility or by requiring comprehensive income type statements.
Buijink, W.F.J. +2 more
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Indian Journal of Community MedicineMedical research plays a crucial role in advancing our understanding of various aspects related to health, including disease, risk factors, and patient management.
Yousif AbdulRaheem
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Clean Surplus Accounting: Value Relevance of Book Value and Earnings [PDF]
بررسیهای حسابداری و حسابرسی, 2008 This study attempts to predict future stock returns by return on owner’s equity ratio (ROE) namely, earning to equity book value ratio and its variability both in company level and in portfolio level.
ویدا مجتهد زاده +2 more
doaj
An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments [PDF]
We investigate the economic consequences of additional disclosure about assets with no active market in terms of liquidity, perception of information reliability and relevance.
Cédric Lesage +3 more
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DIFFERENTIAL CHANGES IN THE VALUE-RELEVANCE OF EARNINGS AND BOOK VALUES OVER TIME: FINANCIAL VERSUS OTHER INDUSTRIES [PDF]
We investigate the change in the value-relevance of earnings and book value information in the financial industry compared to other industries from 1970 to 2005.
Lucy Huajing Chen, Sharad Asthana
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E-democracy and values in information systems design [PDF]
, 2012 In this paper I demonstrate the utility of a Values in Design (VID) perspective for the assessment, the design and development of e-democracy tools. In the first part, I give some background information on Values in Design and Value-Sensitive Design and ...
Simon, Judith
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