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114.601  Articles
1 of 11.461 pages  |  10  records  |  more records»
This research aims to examine the credit value-relevance of net income, other comprehensive income (OCI) and comprehensive income. This research indirectly examines the impact of IFRS adoption on the usefulness of earnings and OCI information. The credit ... see more

This research aims to examine the credit value-relevance of net income, other comprehensive income (OCI) and comprehensive income. This research indirectly examines the impact of IFRS adoption on the usefulness of earnings and OCI information. The credit ... see more

AbstractIt seems logical to assume that GAAP aimed at informing investors show a higher association with share prices (value relevance) than GAAP aimed at protecting creditors. The majority of empirical studies support this assumption. This paper examines... see more

Relevance of the problem under study is caused by need of the organization of the process of studying in the conditions of European Credit Transfer System (ECTS) and orientation of students to self-educational activity. The purpose of the article is in pr... see more

Research aims: This study examines the value relevance of accounting information consisting of earnings information, book values, and operating cash flows after Indonesia uses the full convergence of IFRS Financial Accounting Standards.Design/Methodology/... see more

The paper presents the results of a statistical study of the formation of a corporate credit rating, with regard to the sovereign rating. The research is based on the data from 19 non–financial companies in Russia’s leading industries for 2014–2018. It is... see more

O objetivo desta pesquisa foi verificar se as informações por segmento, especificamente o resultado líquido e o patrimônio líquido por segmento, são relevantes para o processo decisório dos investidores. A amostra da pesquisa é composta por 26 companhias ... see more

This study examines the value relevance of accounting information. This study investigates whether accounting information has impact on the share prices. In addition, it examines whether earnings management moderates the value relevance of accounting info... see more

This study is conducted to measure the value relevance of earnings and cash flows by using the regression-variation approach. Specifically, the objectives of the study are to examine whether the value relevance of accounting earnings information is higher... see more

1 of 11.461 pages  |  10  records  |  more records»