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Evolution in value relevance of accounting information
Barth, Mary E.; Li, Ken; McClure, Charles - 2018
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 …
Persistent link: https://www.econbiz.de/10011870279
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Evolution in value relevance of accounting information
Barth, Mary E.; Li, Ken; McClure, Charles - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10014234190
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Comparison of the Ohlson and Feltham-Ohlson models for equity valueation : evidence from the British telecommunications sector
Spilioti, Stella N. - In: International journal of financial services management … 5 (2011/11) 4, pp. 343-355
Persistent link: https://www.econbiz.de/10009707025
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US managers' use of "pro forma" adjustments to meet strategic earnings targets
Black, Dirk E.; Christensen, Theodore E. - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 297-326
Persistent link: https://www.econbiz.de/10003851037
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Discussion of US managers' use of "pro forma" adjustments to meet strategic earnings targets
Kiosse, Paraskevi Vicky - In: Journal of business finance & accounting : JBFA 36 (2009) 3/4, pp. 327-335
Persistent link: https://www.econbiz.de/10003851046
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Accounting's role in the financial crisis
Hitzel, Courtney - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 146-156
Persistent link: https://www.econbiz.de/10010383531
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
Persistent link: https://www.econbiz.de/10011456356
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938
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Requirements for reaching accounting harmonization
Poida, Ionela; Bacanu, Mihaela-Nicoleta - In: Inventi impact: emerging economies (2018) 3, pp. 154-161
Persistent link: https://www.econbiz.de/10012241708
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Implications of changes in GAAP for business combinations (and goodwill) on accounting and finance research
Chaney, Paul K.; Gunn, Rita Nevada; Jeter, Debra C. - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050006-1-2050006-49
Persistent link: https://www.econbiz.de/10012301396