This paper examines the effect of corporate governance reform on the value relevance of equity book value and earnings by employing the Ohlson’s (1995) Valuation Model, and it is based on the methodology developed by Davis‐Friday et al. (2006). The sample consists of Main Board companies...

Purpose – Audit committees (ACs) have been perceived as an important means of corporate governance, safeguarding the interests of shareholders by monitoring internal control and risk management. This study aims to examine specific structural and operational characteristics of ACs for firms in...

Purpose – The purpose of this paper is to investigate if human capital information voluntarily provided by German companies is value‐relevant. Design/methodology/approach – By means of word‐based content analysis, human capital information is extracted from German companies’ annual...

Purpose – This study aims to look at how corporate governance, specifically internal mechanisms of corporate governance, affects the value relevance of reported accounting earnings of listed firms on the Ghana Stock Exchange. Design/methodology/approach – The study used the Ohlson valuation...