This research is conducted for evaluating the impact of accounting numbers on stock prices of listed firms on Vietnam …

employed to examine whether EVA® is more highly associated with stock returns than conventional accounting-based measures … concerns those components unique to EVA® that help explain these stock returns beyond that explained by other accounting … and accounting adjustments. Relative information content tests reveal returns to be more closely associated with earnings …

accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …