Zobrazeno 1 - 10
of 3 343
pro vyhledávání: '"value-relevance"'
Autor:
Hejer Khaldi, Féten Hamama
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 23, Iss 3, Pp 570-595 (2024)
Research Question: What is the impact of domestic and international uncertainty shocks on the relationship between book value, earnings, and stock price? Motivation: We refer to the prior research on the value relevance of accounting information (Dun
Externí odkaz:
https://doaj.org/article/a73084bf348a40818c0d413712b57ad8
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 16, Iss 3, Pp 148-162 (2024)
Research Purposes. The objective of this research is to ascertain how audit quality affects the value and relevancy of accounting data, where audit quality is proxied by audit company size, audit partner gender, audit fees, audit reporting delays, an
Externí odkaz:
https://doaj.org/article/593a8512ca9747119672ce8118814d32
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
Publikováno v:
Advances in Pacific Basin Business, Economics and Finance
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
Publikováno v:
Malete Journal of Accounting and Finance, Vol 4, Iss 2 (2024)
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
Externí odkaz:
https://doaj.org/article/e77e6556e94249398192df63e239e2e9
Publikováno v:
Malete Journal of Accounting and Finance, Vol 4, Iss 2 (2024)
Separation of a firm’s ownership and management and the resulting information asymmetry have led to investors and shareholders needing value-relevant information about factors influencing the economic development and success of a company. This stud
Externí odkaz:
https://doaj.org/article/681ec963c9b24d09aa166be06a8e7777
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:
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