Herding behaviour and the declining value relevance of accounting information: evidence from an emerging stock market
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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 Impact of IFRS Adoption on the Value Relevance of Accounting Information: Evidence from the Insurance Sector
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DOI: 10.5539/ijbm.v13n4p138
Abstract: This paper aims to investigate whether the adoption of International Financial Reporting Standards (IFRS) increases the value relevance of accounting information for insurance firms listed in the Saudi stock market. The study employs the Ohlson… read more here.
Keywords: value relevance; relevance accounting; accounting information; value ... See more keywords