The implication of the research that has been done is to provide direction for financial managers regarding the value relevance of financial information which can be seen from the book value per share, dividends per share, earnings per share, operating cash flow, and return on ...
Naceur,B.S,W.Nachi.Does the Tunisian Accounting Reform Improves the Value Relevance of Financial Information?. SSRN:http://papers.ssrn.com/sol3/papers.cfm?abstract_id=888922 . 2006Naceur B., Nachi W. (2007), Does the Tunisian accounting reform improve the value relevance of financial ...
conservatism as described in Watts (2003a): contracting, litigation, regulation, and taxation, provide insight on the value relevance of financial information... KA Petruska,G Wakil - 《Journal of Applied Business Research》 被引量: 1发表: 2013年 EU-US trade deal: value relevance and conservat...
Value-relevance of nonfinancial information: The wireless communications industry We examine the value-relevance to investors of financial (accounting) and nonfinancial information of independent cellular companies and find that, on a st... Eli,Amir,and,... - 《Journal of Accounting & Economics》...
关注身边的事物,曾老师读书期间关注到Nike除了财报还会披露一份社会责任报告,毕业后开始关注和从事非财务信息披露领域,从财务信息转向非财务信息,是跳跃性的一步。 先要摸清文献的边界,才能更好定位自己的研究位置,才能知道什么是创新,什么不是创新,以及往什么方向创新。
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for Financial Reporting? A 1 and 2 only B 2 and 4 only C 3 and 4 only D 1 and 3 only 考点 Chapter3财务信息的定性特征 ...
a我想杀你 I want to kill you [translate] a(Weeks) (几星期) [translate] a我们真诚的希望和贵司有良好的长久合作 Our sincere hope and the expensive department have the good long-time cooperation [translate] aValue Relevance of Nonfinancial Information: 非财务信息价值相关性: [translate] ...
The aim of the study is to test the value relevance of financial information and non-financial information in high-tech industries in Australia. A cross sectional sample of ninety one companies from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment an...
abe expected. The practical value of accounting numbers is enhanced to the extent that such[translate] adocument a long-term decline in the relevance of financial statement information as an[translate]
Working Paper,University of Glasgow . 2008Mark Aleksanyan."Does the information environment affect the value relevance of financial statement Data?".Applied Economics. 2009Aleksanyan,M. Does the Information Environment Affect the Value Relevance of Financial Statement Data[R].Working Paper,University of ...