[PDF] Top 20 The value relevance of disclosures of liabilities of equity accounted investees: UK evidence
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The value relevance of disclosures of liabilities of equity accounted investees: UK evidence
... Number of cases: 1.167 Note: This table reports the Pearson correlation coefficients for the following regression variables, scaled by previous-period assets and after outlier deletion a[r] ... See full document
19
The Value Relevance of goodwill impairments: UK Evidence
... the UK in 2005, all firms listed on the main market discontinued amortising goodwill and accounted for it using the guidelines specified by IFRS 3 “Business Combinations” and IAS 36 “Impairment of Assets” ... See full document
11
Pension accounting; a study of value relevance and the perception of decision usefulness in the UK.
... the value relevance of banks’ derivatives ...market value of equity model to perform a regression of market values on fair values of on-balance sheet and off-balance sheet derivative ...is ... See full document
293
The value relevance of top executive departures: Evidence from the Netherlands
... is value relevant and that the more the firm is shielded from outside interference by means of takeover defenses or dispersed ownership, the less value relevant control ... See full document
38
Components of Insurance Firm Value and the Present Value of Liabilities
... the liabilities against inadequate assets is actual money, as measured by the net tangible value — the excess market value of tangible assets over the present value of ...tangible value ... See full document
12
Value Relevance Of Voluntary Human Capital Disclosure: European Evidence
... the value relevance of voluntary human capital disclosure (VHCD) in 32 European markets during the period between 1997 and ...strong evidence suggesting that market participants consider VHCD to be ... See full document
6
Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures
... tentative evidence of their separate ...CSR disclosures are mixed and the direction of the relationship is still unclear as evidenced in prior literature (Naser et ... See full document
38
Islamic equity market and macroeconomic variables: evidence from the UK
... According to the arbitrage pricing theory formulated by Roll and Ross (1980) and Fama (1981), the relation between stock market and macroeconomic variables does exist. Stock markets movements play a dominant role in ... See full document
21
The Impact of Deferred Taxes on Firm Value. Three Empirical Studies on the Cash Flow and Value Relevance of Deferred Taxes and Related Disclosures
... in value relevance could be explained by deferred taxes arising from different sources, therefore entailing different cash flow timings, I examine the composition of deferred tax balances in ...in ... See full document
155
Valuation of Intangible Assets: Should Brand Equity Be Accounted for on the Balance Sheet?
... brand value or brand equity on the balance ...Brand value is determined using the royalty relief method, which is calculated as brand strength x brand ‘royalty rate’ x forecasted brand revenues (see ... See full document
39
The economic value of the sell-side analyst in UK equity markets
... Appendix 12 Analysts' Detailed Explanations of the Information Event Categories Driving "Unexplained" Major Share Price Movements Trading Volume Name of Company Date %Chanle Salversen II[r] ... See full document
291
Value Measurement and Disclosures in Fair Value Accounting
... sheet value could be improved by selling those assets with a market value greater than book value, since those book values were based on historical ...face value (market value) ... See full document
10
The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
... In 2002, the European Union decided that firms listed on stock exchanges within the Euro- pean Economic Area have to report consolidated financial statements according to Interna- tional Financial Reporting Standards, ... See full document
53
Value Relevance of Financial Derivatives: Evidence from Nigerian Listed Banks
... creating value. The value of operating assets is shaped through a firm’s operations, whereas, for financial assets the returns and risks are subject to larger risks caused by changes in the market ... See full document
9
Segment Disclosures, Internal Capital Markets, And Firm Value: Evidence From Sfas No. 131
... the value of shipments along with Hefindahl indices calculated using 50 largest firms in each six-digit North American Industry Classification System (NAICS) ...provide evidence that proprietary costs ... See full document
79
Ownership Concentration, Firm Size and Information Value Relevance: Indonesian Evidence
... market-to-book value of equity and return on ...on equity in Malaysian listed ...book value provided by firms with ownership concentrated and they find that ownership concentrated firms tend ... See full document
15
Managerial Incentives and Value Creation: Evidence from Private Equity
... We find that, as conventional wisdom and economic theory suggest, top executive incentives are much stronger at PE-owned companies than at comparable publicly traded companies. More specifically, relative to his ... See full document
42
Private equity takeovers and employment in the UK: some empirical evidence
... private equity investors. Private equity acquisitions have been on the increase since the late 1990s (Renneboog, Simons, & Wright, 2007) and the increased takeover activity by private equity ... See full document
50
Goodwill under IFRS: Relevance and disclosures in an unfavorable environment
... Regarding the second hypothesis, model 3 tests whether there is a systematic difference in goodwill’s valuation effects between companies with relatively high and relatively low levels of compliance (LC). Here, the focal ... See full document
28
Liabilities EQUITY Share capital Share Premium account
... Total Purchase of property, plant and equipment Sale of property, plant and equipment Purchase of services and materials Sale of services and materials Purchase of financial [r] ... See full document
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