Value relevance of accounting number
Accounting standards and the value relevance of financial statements
... all accounting standards are different in nature. The reaction is to value relevance can have different impacts on every accounting number, depending on the scope of the ...
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Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence
... assess value relevance, the price model, and the returns ...book value (Ohlson, ...market value with earnings and book ...book value is a proxy for the present value of expected ...
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Value Relevance of Accounting Information in the United Arab Emirates
... The number of companies selected was based on several ...of accounting reform on value relevance of accounting ...the value relevance of accounting ...
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IFRS and secrecy : assessing accounting value relevance across Africa
... a number of firm specific factors have an impact on the value relevance of the earnings response coefficient (ERC) and book response coefficient ...book value of equity and proxies for firm ...
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Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe
... European accounting models and it is expected to have an impact on the relation between accounting data and stock ...European accounting system, need to assess the implications of IFRS adoption (Hung ...
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Accounting Practices and Value Relevance of Investment Property: Evidence from Firms Listed on the Stock Exchange of Thailand
... available accounting information disclosed will be reflected in the stock prices as of 31 ...total number of firms listed was 401 excluding firms with negative book values of ...uses accounting data ...
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Support and Against Historical Cost Accounting: Is it Value Relevance for Decision Making?
... comparing accounting practices to normative ...annual accounting earnings announcement is reflected in security ...is accounting income number from 261 ...for accounting theory, ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS’ ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION: A BRIEF LITERATURE REVIEW
... the value relevance of accounting information in emerging financial ...the number of these studies examine in emerging markets is ...new accounting standards on the value ...
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Moderating Effect on The Relationship Between A Companies’s Life Cycle and the Relevance of Accounting Practices Intangible Assets
... current value of the assets (tangible assets) and growth opportunities (intangible assets) is ...financial accounting shows that the life cycle of the company, an important determinant for a large ...
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Chief Executive Officer/ Managing Director Succession and Value Relevance of Accounting Numbers
... Despite the large number of studies (example, Ishak et al. 2013; Jalal & Prezas 2012; Setiawan et al. 2011; Charitou et al. 2010; Dahya & McConnell 2005) documenting evidence that outsider is perceived as ...
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Company's Characteristics and Accounting Information Relevance
... stockholders number could result in increasing the firms’ market value and reducing the firms cost of capital, thus managers are motivated to expand the firms’ stockholders number ...stockholders ...
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Accounting internationalization and value relevance of accounting earnings in China
... in accounting internationalization in the past decade, many existing factors still exert adverse influences on the accounting information environment in ...the number of listed companies in their ...
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In what ways are countries which have already adopted IFRS for SMEs different
... International Accounting Standards Board (IASB) published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities on July, the 9th ...
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The Quality of Accounting Information: Relevance or Value-Relevance?
... the accounting information usefulness to the users of that information (mostly named as investors and ...Financial Accounting Standard Board (FASB) (SFAC ...
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VALUE RELEVANCE OF ACCOUNTING INFORMATION IN THE DETERMINATION OF SHARES PRICES OF QUOTED NIGERIAN DEPOSIT MONEY BANKS
... generating accounting information. In other words, accounting information should be prepared within the context of language theory of communication to always surprise users with new unexpected information ...
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Book-tax differences : a function of accounting tax misalignment, earnings management and tax management
... and number of tax rates may not be linearly related even though firms with more number of tax rates may have more opportunities to take aggressive tax ...of Number of tax rates (Number2) to capture ...
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Reviewing Accounting Conservatism and Earnings Value Relevance Across the Business Cycle in Tehran Stock Exchange
... the accounting literature, the relation of earnings and return indicates earnings information content (Olson, ...and value decrements during trade slump ...reporting accounting earnings (Jenkins, ...
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Do Accounting Numbers Have Any Relation with Stock Prices? A Case of Public and Private Sector Banks of India
... compared value relevance of accounting information on the market share price of Indian banks listed in ...levant accounting information in influencing market share price and see wheth- er ...
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Audit Committee and Value Relevance of Accounting Information of Listed Hotels and Travels in Sri Lanka
... credible accounting information to financial statement user groups by constraining opportunistic earnings management by ...book value per share and abnormal ...
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COMPLIANCE WITH IFRS AND VALUE RELEVANCE AT THE NIGERIAN STOCK MARKET
... regional-based accounting standards which might have evolved from IAS or United States Financial Accounting Standards ...of Accounting Standards (SAS) (which were drawn from IAS) along with other ...
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