Value Relevance of Stakeholder Engagement: The Influence of National Culture
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DOI: 10.1002/csr.1390
Abstract: Our study investigates whether stakeholder engagement is associated with a firm’s valuation and the value relevance of accounting earnings. Since prior literature posits that the economic consequences of such practices may depend on the specific… read more here.
Keywords: stakeholder engagement; value relevance; relevance stakeholder; value ... See more keywords
Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe
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DOI: 10.1007/s11142-018-9460-4
Abstract: We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000… read more here.
Keywords: value relevance; value; zimbabwe; value relevant ... See more keywords
Firm size proxies and the value relevance of predictive stock return models
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DOI: 10.1007/s12197-019-09491-7
Abstract: This paper investigates differences in value relevance of predictive stock return models depending on which firm size proxy (or proxies) is used, these being market value ( MV ), total book assets ( TBA )… read more here.
Keywords: value relevance; return models; value; finance ... See more keywords
Value relevance of banks' cash flows from operations
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DOI: 10.1016/j.adiac.2017.08.002
Abstract: This study examines the value relevance of banks' cash flows from operations. While banks are required to provide statements of cash flows under Generally Accepted Accounting Principles (GAAP), banks have long argued that cash flow… read more here.
Keywords: value relevance; banks cash; cash; cash flows ... See more keywords
Value relevance of biological assets under IFRS
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DOI: 10.1016/j.intaccaudtax.2017.10.001
Abstract: Using 389 firm-year observations of listed firms worldwide in 27 countries that adopted International Financial Reporting Standards (IFRS) until 2010, for the period 2011-2013, the purpose of this paper is to examine the value-relevance of… read more here.
Keywords: value relevance; relevance biological; assets ifrs; value ... See more keywords
The effect of information shocks on dividend payout and dividend value relevance
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DOI: 10.1016/j.irfa.2018.10.009
Abstract: Abstract We exploit the mandatory adoption of International Financial Reporting Standards (IFRS) as a source of exogenous shock to the corporate financial information environment to study the potential effect that this information shock might have… read more here.
Keywords: dividend; dividend value; effect; value relevance ... See more keywords
Disclosure quality under Integrated Reporting: A value relevance approach
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DOI: 10.1016/j.jclepro.2019.02.155
Abstract: Abstract In response to the growing information needs of stakeholders, the Integrated Report (IR) has been proposed to enhance overall transparency by merging traditional reporting and corporate social responsibility. Despite the wide debate on IR,… read more here.
Keywords: value relevance; value; disclosure quality;
Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia
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DOI: 10.1016/j.ribaf.2017.07.114
Abstract: Abstract This study investigates the value-relevance of the disclosure of the related party transaction and whether the value-relevance of such disclosure has changed after the mandatory adoption of international financial reporting standard (IFRS) in 2012… read more here.
Keywords: value relevance; ifrs adoption; value;
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
Value relevance of earnings and book values in the Qatari Stock Exchange
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DOI: 10.1108/emjb-02-2018-0009
Abstract: Purpose The study of developed capital markets suggests that information provided in financial statements has lost its value relevance to equity holders. The purpose of this paper is to explore this issue in the emerging… read more here.
Keywords: book values; value relevance; value; relevance earnings ... See more keywords
The accounting value relevance of earnings and book value: Tunisian banks and financial institutions
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DOI: 10.1108/ijlma-11-2016-0131
Abstract: Purpose As an increasing number of business organizations around the world are engaged in the value relevance of accounting information, this study aims to assess the field of the accounting value relevance of book value… read more here.
Keywords: value relevance; banks financial; value; financial institutions ... See more keywords