Search Results - subject:"Incremental value relevance"

Incremental value relevancies in the development of reporting of sustainability performance

Donkor, Augustine; Trireksani, Terri; Djajadikerta, … - In: The journal of corporate accounting & finance 35 (2024) 3, pp. 44-65

Persistent link: https://www.econbiz.de/10015152823

Does other comprehensive income matter in credit-oriented systems? : analyzing the Italian context

Veltri, Stefania; Ferraro, Olga - In: Journal of international accounting auditing & taxation 30 (2018), pp. 18-31

Persistent link: https://www.econbiz.de/10011858749

The incremental value relevance of cash flows and earnings affected by their extremity : UK evidence

Mostafa, Wael - In: Management Research Review 39 (2016) 7, pp. 742-767

Purpose In contrast to earlier studies, the most recent studies on the incremental value relevance of earnings and cash … flows from operations find that both earnings and cash flows have incremental value relevance beyond each other. An … study, therefore, aims to examine the incremental value relevance of earnings and cash flows in the following four cases …

Persistent link: https://www.econbiz.de/10014952398

The incremental value relevance of cash flows and earnings affected by their extremity : UK evidence

Mostafa, Wael - In: Management research review 39 (2016) 7, pp. 742-767

Persistent link: https://www.econbiz.de/10011564321

What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange

Bellas, Athanasios; Toudas, Kanellos; Papadatos, … - Volkswirtschaftliche Fakultät, … - 2007

adjustments of GAS to net income improve incremental value relevance, while the adjustments of GAS to book value do not improve it. …

Persistent link: https://www.econbiz.de/10005836514

The value relevance of earnings and cash flows under International Financial Reporting Standards: the case of Greece

Papadatos, Konstantinos; Makri, Vasiliki - In: International Journal of Accounting, Auditing and … 9 (2013) 2, pp. 184-198

The aim of this study is to investigate the value relevance of earnings and cash flows, after the mandatory adoption of International Financial Reporting Standards (IFRS) in Greece. According to accounting literature, value relevance is defined as the ability of financial information contained...

Persistent link: https://www.econbiz.de/10010670399

La value relevance incrementale dell’other comprehensive income rispetto al net income. Un’analisi sulle società quotate in Italia

Veltri, Stefania; Ferraro, Olga - In: FINANCIAL REPORTING 2012/3 (2012) 3, pp. 9-29

L’obiettivo principale dello studio è quello di testare l’assunzione, validata da una parte della letteratura, che l’Other Comprehensive Income (OCI) items reporting sia value relevant per gli investitori in misura incrementale, ossia che fornisca loro informazioni aggiuntive rispetto al...

Persistent link: https://www.econbiz.de/10010597784

The value relevance of intellectual capital disclosures

Vafaei, A; Taylor, D; Ahmed, K - 2011

companies in two of the four countries and in non-traditional industries. Further, the incremental value relevance of earnings …

Persistent link: https://www.econbiz.de/10009481634

The value relevance of intellectual capital disclosures

Vafaei, Alireza; Taylor, Dennis; Ahmed, Kamran - In: Journal of Intellectual Capital 12 (2011) 3, pp. 407-429

companies in two of the four countries and in non‐traditional industries. Further, the incremental value relevance of earnings …

Persistent link: https://www.econbiz.de/10014875592