complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …" for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …

There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed … in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and … ongoing debate on the relevance of cash flow versus accrual measures, which still presents differing conclusions. As part of …

There is still controversy regarding the relevance of cash flow versus accruals. Relevant information can be assessed … in multiple ways, including its value relevance and predictability. This paper then compares the value relevance and … ongoing debate on the relevance of cash flow versus accrual measures, which still presents differing conclusions. As part of …

complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial …” for the recent events. The relevance of the study is emphasized when looking through the lens of the current financial …

liquidity, perception of information reliability and relevance. We use an experimental design: 181 MBA students are asked to …

relevance into two groups: - one specific to the accounting information (relevance, reliability and comparability); - the other …, understandability, reliability, relevance and age.Audit is not an exact science, it is based on professional reasoning to reach …

-off between reliability and relevance, two characteristics of financial reporting that the IASC/IASB Conceptual Framework does not … "fair representation" and "relevance" cannot be purely technical due to the fact that the information produced shapes the …