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What explains the valuation difference between intangible-intensive profit and loss firms?
Ciftci, Mustafa; Darrough, Masako N. - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 138-166
Persistent link: https://www.econbiz.de/10011525587
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The differential impact of investor sentiment on the value relevance of book value versus earnings
Wang, Guannan - In: International journal of critical accounting : IJCA 10 (2018) 6, pp. 462-490
Persistent link: https://www.econbiz.de/10012040405
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - 2018
Whether fair value accounting should be used in financial reporting has been the subject of debate for many years. A key dimension to this debate is whether fair value earnings can provide information to financial statement users that is helpful in making their economic decisions. A criticism of...
Persistent link: https://www.econbiz.de/10011976309
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Using fair value earnings to assess firm value
Barth, Mary E.; Landsman, Wayne R. - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 49-58
Persistent link: https://www.econbiz.de/10011979043
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Fair value intensity and analyst forecasts
Badenhorst, Wessel M. - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-12
Persistent link: https://www.econbiz.de/10012016855
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Perception of negative earnings persistence and value relevance : evidence from Zimbabwe
Sixpence, Atanas; Adeyeye, Olufemi Patrick - In: Cogent economics & finance 6 (2018) 1, pp. 1-16
instruments. The regressions were primarily done on the ZSE full sample, and then on a profit-reporting firms' sample. The loss … be persistent loss-makers but tend to be complacent with profit-firms. …
Persistent link: https://www.econbiz.de/10012023322
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Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms
Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118
Persistent link: https://www.econbiz.de/10012062791
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The value relevance of components of other comprehensive income when net income is disaggregated
Zoubi, Taisier A.; Salama, Feras; Hossain, Mahmud; … - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-36
Persistent link: https://www.econbiz.de/10011644675
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Do non-staggered board elections matter to earnings quality and the value relevance of earnings and book value?
Chiang, Shuling; Kleinman, Gary; Lee, Picheng - In: Review of accounting & finance 16 (2017) 1, pp. 46-66
Persistent link: https://www.econbiz.de/10011661862
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Investigation on the value relevance of accounting information : evidence from incorporated companies in the Singapore capital market
Basil Abeifaa Der; Polak, Petr; Masairol Masri - In: Investment management and financial innovations 13 (2016) 3, pp. 9-21
Persistent link: https://www.econbiz.de/10011666533