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Differential changes in the value-relevance of earnings and book values over time : financial versus other industries

Asthana, Sharad; Chen, Lucy Huajing - In: International journal of accounting and finance 3 (2011/12) 3, pp. 207-222

Persistent link: https://www.econbiz.de/10009618976

The effect of voluntary IFRS adoption by unlisted firms on earnings quality and the cost of debt : empirical evidence from Korea

Lee, Young Hwan; Kang, Sun A.; Cho, Sang Min - In: Journal of business economics and management 16 (2015) 5, pp. 931-948

Persistent link: https://www.econbiz.de/10011386661

Measuring earnings quality : evidence from New Zealand

Houqe, Muhammad; Islam, Tahmin Fatema - In: Corporate board : role, duties & composition; … 7 (2011) 1, pp. 24-32

Persistent link: https://www.econbiz.de/10011373800

Value relevance of accounting information : comparative study of Indian public and private sector banks

Bhatia, Meena; Mulenga, Mwila J. - In: International journal of Indian culture and business … 18 (2019) 1, pp. 12-33

Persistent link: https://www.econbiz.de/10011986888

Does the earnings quality matter? : evidence from a quasi-experimental setting

Baschieri, Giulia; Carosi, Andrea; Mengoli, Stefano - In: Finance research letters 19 (2016), pp. 146-157

Persistent link: https://www.econbiz.de/10011657589

Caso de aplicación de análisis de estados contables : indicadores económicos y financieros para la toma decisiones en pymes

Cristóbal, Julia Edith - In: Ciencias económicas : publicación semestral de … 15 (2018) 1, pp. 75-100

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A robust model to estimate a firm's average economic return

Danielson, Morris G. - In: Journal of contemporary accounting & economics 20 (2024) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10015077561

Accounting information and firm valuation

Liu, Zishang; Chu, Kai Cheung; Cheng, C. S. Agnes - 2024

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Exploring the influence of earnings management on the value relevance of financial statements : evidence from the Bucharest stock exchange

Burlacu, Georgiana; Robu, Ioan-Bogdan; Munteanu, Ionela - In: International Journal of Financial Studies : open … 12 (2024) 3, pp. 1-20

Although financial statements are extremely important to investors in decision-making processes, their reliability can be affected by earnings management (EM) practices, which involve manipulating financial reports in order to achieve managerial benefits. This study explores the relationship...

Persistent link: https://www.econbiz.de/10015101709

Value relevance of accounting information in Morocco : impact of profitability and earnings management strategies

Ibrahimi, Mohammed; El Baghdadi, Fayçal - In: Managerial finance 51 (2025) 2, pp. 280-298

Persistent link: https://www.econbiz.de/10015199610