Search Results - subject:"Ohlson Model"

La prise en compte du risque en comptabilité, le cas des industries extractives

Blum, Véronique; Krychowski, Charlotte - In: Revue française de gestion industrielle : RFGI 38 (2024) 2, pp. 45-66

Persistent link: https://www.econbiz.de/10015050557

The joint effects of ESG ratings and R&D on value relevance

Koo, Jeong-Ho; Kim, Sang-Il - In: Global Business & Finance Review (GBFR) 28 (2023) 2, pp. 53-68

Purpose: Using the Ohlson model of value relevance (1995), we examine the incremental effects of the environmental …

Persistent link: https://www.econbiz.de/10015098905

The joint effects of ESG ratings and R&D on value relevance

Koo, Jeong-Ho; Kim, Sang-Il - In: Global business and finance review 28 (2023) 2, pp. 53-68

Purpose: Using the Ohlson model of value relevance (1995), we examine the incremental effects of the environmental …

Persistent link: https://www.econbiz.de/10014304522

Capital markets and valuation models of investment properties : a pre and post crisis analysis

Horno-Bueno, María Paz; Licerán-Gutiérrez, Ana; … - In: Revista de Contabilidad 25 (2022) 2, pp. 233-243

Persistent link: https://www.econbiz.de/10013363504

Brand and firm value: Evidence from Arab emerging markets

Mousa, Musaab; Sági, Judit; Zéman, Zoltán - In: Economies 9 (2021) 1, pp. 1-13

between share return and brand. We use the Ohlson model of valuation with a sample of the most traded companies on four …

Persistent link: https://www.econbiz.de/10013199744

Brand and firm value : evidence from Arab emerging markets

Mousa, Musaab; Sági, Judit; Zéman, Zoltán - In: Economies : open access journal 9 (2021) 1/5, pp. 1-13

between share return and brand. We use the Ohlson model of valuation with a sample of the most traded companies on four …

Persistent link: https://www.econbiz.de/10012422272

The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information

Roca, Florencia - 2021

, this research employs the Ohlson Model to examine the empirical association between equity prices and two main accounting …

Persistent link: https://www.econbiz.de/10012501806

The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information

Roca, Florencia - In: Journal of Applied Economics 24 (2021) 1, pp. 154-172

, this research employs the Ohlson Model to examine the empirical association between equity prices and two main accounting …

Persistent link: https://www.econbiz.de/10015334238

Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?

Landau, Alexander; Rochell, Janina; Klein, Christian; … - In: Business Strategy and the Environment 29 (2020) 4, pp. 1750-1763

The concept of reporting nonfinancial information within the annual report, so-called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm.

Persistent link: https://www.econbiz.de/10012428759

Return premium of financial distress and negative book value : emerging market case

Kakinuma, Yosuke - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 8, pp. 25-31

Persistent link: https://www.econbiz.de/10012670600