value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and … indicate that there is no conclusive evidence that all accounting quality dimensions including accruals quality, earnings … earnings persistence. Design/methodology/approach It analyzes the hypothesis of accounting quality changes in post …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …

of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition …

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return … leverage, global diversification and uncertainty environment. In this study, accounting conservatism is equal to non …-operating accruals. The authors used balanced data collected from 379 listed companies in Vietnam stock market in a 5-year period from …

value relevance of accounting information in Argentina, which originated via the regulation that required all public non …-financial companies to change the accounting standards, for fiscal periods starting in January 2012. As with most value-relevance studies …, this research employs the Ohlson Model to examine the empirical association between equity prices and two main accounting …