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A comparative study of the value relevance of accounting information between financial and non-financial companies listed on the Ghana stock exchange

Der, Basil Abeifaa; Masri, Masairol Haji; Abubakari, … - In: Afro-Asian Journal of Finance and Accounting : AAJFA 8 (2018) 3, pp. 271-295

Persistent link: https://www.econbiz.de/10011936337

Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? : empirical evidence from Europe

Loprevite, Salvatore; Rupo, Daniela; Ricca, Bruno - In: International journal of managerial and financial accounting 11 (2019) 3/4, pp. 238-268

Persistent link: https://www.econbiz.de/10012162669

The effect of IFRS adoption on the value relevance of accounting information : evidence from South Korea

Ki, Do Hoon; Leem, Wook Bin; Yuk, Jee Hoon - In: Investment management and financial innovations 16 (2019) 2, pp. 78-88

Persistent link: https://www.econbiz.de/10012122143

Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS

Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73

Persistent link: https://www.econbiz.de/10011762038

IFRS convergence and revisions : value relevance of accounting information from East Africa

Outa, Erick Rading; Ozili, Peterson; Eisenberg, Paul - In: Journal of accounting in emerging economies : JAEE 7 (2017) 3, pp. 352-368

Persistent link: https://www.econbiz.de/10011779807

Accounting information quality in emerging markets : conservatism in financial reporting of Vietnamese firms in the context of international economic integration

Tuan Bach Le; Thu Hang Nguyen - In: International journal of economics and financial issues … 6 (2016) 6, pp. 88-93

Persistent link: https://www.econbiz.de/10011782402

Firms' exposure to political risk and financial reporting quality

Timbate, Lukas; Asrat, Dereje Ferede - In: The journal of corporate accounting & finance 35 (2024) 1, pp. 110-127

Persistent link: https://www.econbiz.de/10014472202

The impact of institutional ownership on the value relevance of accounting information : evidence from Egypt

Diab, Ahmed; Abdelazim, Samir Ibrahim; Metwally, … - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 509-525

Persistent link: https://www.econbiz.de/10014304898

Accounting information and risk shifting with asymmetrically informed creditors

Baldenius, Tim; Deng, Mingcherng; Li, Jing - In: Journal of accounting and economics 77 (2024) 2/3, pp. 1-24

Persistent link: https://www.econbiz.de/10015048998

Relevance versus reliability of accounting information with unlimited and limited commitment

Schöndube-Pirchegger, Barbara; Schöndube, Jens Robert - In: Business research 10 (2017) 2, pp. 189-213

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems … relevant system reports an accounting signal in the period in which it is produced. The reliable system reports a more precise … signal, but with a one period delay. Accounting information is contractible only if it is reported within the two …

Persistent link: https://www.econbiz.de/10011814669