Zobrazeno 1 - 10
of 3 324
pro vyhledávání: '"value relevance"'
Publikováno v:
Journal of Financial Reporting and Accounting, 2022, Vol. 22, Issue 4, pp. 990-1013.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-11-2021-0383
Autor:
Muslim, Ade Imam, Setiawan, Doddy
Publikováno v:
Rajagiri Management Journal, 2024, Vol. 18, Issue 3, pp. 251-263.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RAMJ-05-2023-0137
Autor:
Mnif, Yosra, Znazen, Oumaima
Publikováno v:
Journal of Applied Accounting Research, 2023, Vol. 25, Issue 3, pp. 668-695.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-10-2022-0280
Autor:
Ade Imam Muslim, Doddy Setiawan
Publikováno v:
Rajagiri Management Journal, Vol 18, Iss 3, Pp 251-263 (2024)
Purpose – Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identi
Externí odkaz:
https://doaj.org/article/b635459a92dc482ab1d777c21972e443
Autor:
Lorraine Rayelle Gome, Juao C. Cost
Publikováno v:
Serbian Journal of Management, Vol 19, Iss 1, Pp 99-116 (2024)
The study explores the relationship between earnings management and value relevance of accounting information of Indian listed firms by investigating three different modes of earnings management – total, short-term and long-term discretionary accru
Externí odkaz:
https://doaj.org/article/9c7d7073e3bf4194a4c2a28c2e78fb03
Autor:
Carlos William Lima Ribeiro, Jorge Luiz De Santana Júnior, Renê Coppe Pimentel, Bruno Meirelles Salotti
Publikováno v:
Enfoque, Vol 43, Iss 3 (2024)
Objective: This paper analyzes the initial impacts of IFRS 9 adoption on banks’ credit impairment level in an international perspective. Specifically, we analyze the impact on banks' financial position and performance, the bank- and country-specifi
Externí odkaz:
https://doaj.org/article/01f5c6ea78194fcdb40f4887a5fe1caa
Autor:
Roncagliolo, Elisa
Publikováno v:
International Journal of Accounting & Information Management, 2023, Vol. 32, Issue 2, pp. 258-278.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJAIM-06-2023-0160
Autor:
Chehade, Sarah, Procházka, David
Publikováno v:
Journal of Accounting in Emerging Economies, 2023, Vol. 14, Issue 1, pp. 220-246.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAEE-06-2022-0165
Publikováno v:
Journal of Financial Reporting and Accounting, 2021, Vol. 21, Issue 5, pp. 937-957.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-08-2021-0219
Publikováno v:
راهبرد مدیریت مالی, Vol 12, Iss 1, Pp 23-46 (2024)
Despite the revision of Iran's Accounting Standard No.15 and the requirement of Standard No.42, fair value measurement, since the beginning of 1400, marketable investments in financial statements are generally identified at the lower of cost and net
Externí odkaz:
https://doaj.org/article/0e43807714c5419696bb90a0351c8124