Herding behaviour and the declining value relevance of accounting information: evidence from an emerging stock market
Sign Up to like & getrecommendations! Published in 2018 at "Applied Economics"
DOI: 10.1080/00036846.2018.1486989
Abstract: ABSTRACT This article sheds light on the underlying mechanisms behind the changes in the value relevance of accounting information in the Karachi Stock Exchange (KSE) during the 1999–2010 period. We find that neither changes in… read more here.
Keywords: value relevance; relevance accounting; information; herding behaviour ... See more keywords
The value relevance of accounting information: empirical evidence from Jordan
Sign Up to like & getrecommendations! Published in 2023 at "International Journal of Law and Management"
DOI: 10.1108/ijlma-11-2022-0247
Abstract: Purpose This empirical study’s primary goal is to examine the connection between accounting information and share price for financial companies listed on Jordan’s expanding Amman Stock Exchange (ASE) between 2014 and 2018. Design/methodology/approach The correlation… read more here.
Keywords: accounting information; value; share; value relevance ... See more keywords
Has traditional accounting information lost its relevance?
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-05-2016-0037
Abstract: Purpose This paper aims to examine whether traditional accounting information has lost its relevance in the context of sub-Sahara Africa. Specifically, the study examines whether historical cost and inflation-adjusted data are related to the market… read more here.
Keywords: information; relevance; inflation adjusted; accounting information ... See more keywords
The value relevance of accounting information in the MENA region
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Financial Reporting and Accounting"
DOI: 10.1108/jfra-09-2018-0079
Abstract: Purpose The purpose of this paper is to examine the value relevance of accounting information in the Middle East and North Africa region (MENA) region with an emphasis on the potential impact of IFRS adoption.… read more here.
Keywords: value relevance; accounting information; value; region ... See more keywords
Application of Internet of Things and Blockchain Technologies to Improve Accounting Information Quality
Sign Up to like & getrecommendations! Published in 2019 at "IEEE Access"
DOI: 10.1109/access.2019.2930637
Abstract: Following the rapid development and the maturity of blockchain (BC) and the Internet of Things (IoT) technologies, this paper proposes two applications of a BC-IoT transaction model in the accounting field. The BC-IoT transaction model… read more here.
Keywords: information quality; internet things; model; accounting information ... See more keywords
Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities*
Sign Up to like & getrecommendations! Published in 2020 at "Contemporary Accounting Research"
DOI: 10.1111/1911-3846.12603
Abstract: Accounting standard setters and financial information providers are interested in individual investors’ use of accounting information but find it difficult to assess with conventional data sources. Financial message boards provide a unique medium with which… read more here.
Keywords: accounting information; information; individual investors; attention accounting ... See more keywords
Optimization and Analysis of Intelligent Accounting Information System Based on Deep Learning Model
Sign Up to like & getrecommendations! Published in 2022 at "Computational Intelligence and Neuroscience"
DOI: 10.1155/2022/1284289
Abstract: Accounting information often accounts for more than 70% of an enterprise's financial report information. Accounting information is an important reference for an enterprise to make major decisions, and it is also the fundamental guarantee for… read more here.
Keywords: information; system; accounting information; test ... See more keywords
Mutual Trust Influence on the Correlation between the Quality of Corporate Internal Control and the Accounting Information Quality Using Deep Learning Assessment
Sign Up to like & getrecommendations! Published in 2022 at "Computational Intelligence and Neuroscience"
DOI: 10.1155/2022/8257880
Abstract: There is a close correlation between internal control and accounting information quality in the process of enterprise management, and this correlation drives the effect of internal control on accounting information quality, thus forming the effect… read more here.
Keywords: accounting information; information quality; internal control; quality ... See more keywords
Local government administration systems and local government accounting information needs: is there a mismatch?
Sign Up to like & getrecommendations! Published in 2019 at "International Review of Administrative Sciences"
DOI: 10.1177/0020852317748732
Abstract: After several years of reforms inspired by the New Public Management approach, public sector accounting and performance measurement systems continue to differ among countries. Based on previous literature and data collected through a questionnaire, we… read more here.
Keywords: systems local; information; information needs; local government ... See more keywords
The Effect of Organizational Culture on the Quality of Accounting Information Systems: Evidence From Vietnam
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DOI: 10.1177/21582440221121599
Abstract: One of the approaches to assessing the organizational culture is to understand its effect on management functions, including the quality of accounting information systems. However, empirical studies about the influences of organizational culture on accounting… read more here.
Keywords: information; accounting information; quality; organizational culture ... See more keywords
The Interfirm Contracting Value of Management Accounting Information
Sign Up to like & getrecommendations! Published in 2019 at "Journal of Management Accounting Research"
DOI: 10.2308/jmar-52058
Abstract: ABSTRACT We examine how firms' management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete co... read more here.
Keywords: management accounting; interfirm contracting; accounting information;