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The Value Relevance of IFRS Earnings Totals and Subtotals and Non-GAAP Performance Measures

Clinch, Greg - 2018

EBITDA) earnings but not for firms disclosing underlying net profit. For the first group the adjusting items are not … informative, but only for firms basing adjustments and reconciliations on operating profit …

Persistent link: https://www.econbiz.de/10012919239

Value Relevance of Earnings, Book Value and Dividends in an Emerging Capital Market : Kuwait Evidence

Al-Hares, Osama Musa - 2018

This study examines the value relevance of book value, earnings and dividends for a sample of all non-financial firms listed on the Kuwait Stock Exchange (KSE) over the period 2003–2009. After controlling for the impact of the global financial crisis, empirical results provide evidence on the...

Persistent link: https://www.econbiz.de/10012930391

Accounting Comparability and the Value Relevance of Earnings and Book Value

Chen, Bingyi - 2020

The value relevance of financial statements is of great significance to investors and standard setters. The present research examines whether accounting comparability among industry peers enhances the value relevance of earnings and book value. This is an important question because both the...

Persistent link: https://www.econbiz.de/10012831315

The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

Al-Shattarat, Basiem Khalil - In: Cogent business & management 8 (2021) 1, pp. 1-16

This study explores the relationship between company earnings management and the relative value relevance of book value and earnings. The differential effect on the value relevance of earnings management (EM) from 2014 to 2018 for all firms listed on the Saudi Stock Exchange (Tadawul) is...

Persistent link: https://www.econbiz.de/10012665521

Searching for value relevance of book value and earnings : a case of premium versus discount firms

Aleksanyan, Mark; Karim, Khondkar - In: Review of quantitative finance and accounting 41 (2013) 3, pp. 489-511

Persistent link: https://www.econbiz.de/10010188244

Volatility of accounting earnings

Su, Steve Yu Shuo - In: Accounting and business research : a research quarterly … 43 (2013) 5, pp. 558-578

Persistent link: https://www.econbiz.de/10010208977

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

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

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

The value relevance of earnings, cash flows and book values in Egypt

Mostafa, Wael - In: Management research review 39 (2016) 12, pp. 1752-1778

Persistent link: https://www.econbiz.de/10011593321