Search Results - subject:"Accounting Numbers"

Value relevance of accounting numbers and sustainability information in Europe : empirical evidence from nonfinancial companies

Migliavacca, Alessandro - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-14

Persistent link: https://www.econbiz.de/10015065889

An Experimental Study of Overconfidence in Accounting Numbers Predictions

Bar-Yosef, Sasson; Venezia, Itzhak - In: International Journal of Economic Sciences 2014 (2014) 1, pp. 78-89

This paper analyzes experimentally investors' overconfidence when making predictions of financial and accounting … numbers and explores which factors drive this bias. In particular we analyze the extent to which familiarity with the variable …

Persistent link: https://www.econbiz.de/10011195081

Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets

Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine (Paris IX) - 2007

This study investigates whether European domestic GAAPs used for intangibles recognition prior to the IFRS adoption exhibit major differences while examining the relationship between a firm's economic (financial, operating and competitive) performance and its recognized intangible investment...

Persistent link: https://www.econbiz.de/10010708486

Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets.

Casta, Jean-François; Ramond, Olivier; Escaffre, Lionel - Université Paris-Dauphine

Persistent link: https://www.econbiz.de/10008532478