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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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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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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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The value relevance of other comprehensive income and its components
Jahmani, Yousef; Choi, Hae Yeon; Park, Yonpae; Wu, … - In: Accounting & taxation : AT 9 (2017) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10011885801
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Value relevance of book values and earnings of listed non-financial firms in South Africa : a dynamic panel analysis
Sixpence, Atanas; Adeyeye, Olufemi Patrick - In: International journal of monetary economics and finance 12 (2019) 4, pp. 290-308
Persistent link: https://www.econbiz.de/10012155024
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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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Value is in the eye of the beholder : the relative valuation roles of earnings and book value in merger pricing
Rabier, MaryJane R. - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 335-362
Persistent link: https://www.econbiz.de/10011817937
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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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Entziehbarer Gewinn?
Moxter, Adolf - In: Rechnungslegung - warum und wie? : Festschrift für …, (pp. 231-241). 1996
Persistent link: https://www.econbiz.de/10014550203