Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 50 for “"Value relevance"”.
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Essays on the value relevance of earnings measures
This dissertation presents two studies on the value relevance and perceived credibility of pro forma earnings. In the first study, I investigate the value relevance of pro forma earnings relative to two alternative earnings measures – GAAP earnings and analysts’ actual earnings. Value relevance is …
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Earnings persistence, value relevance, and earnings timeliness: The Case of Thailand
… properties of earnings– earnings persistence, value relevance and earnings timeliness. This research examines the improvement of accounting quality after the IFRS adoption in Thailand by expanding the conditioning institutional factor to include the magnitude of book-tax differences. In …
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Avaliando o value relevance das informações contábeis, após adoção das IFRS no Brasil
… aos pesquisadores brasileiros: a análise do value relevance das informações contábeis, após adoção das normas internacionais. Desde então, diversos estudos foram realizados sobre essa temática, porém obtendo resultados divergentes e ainda deixando algumas lacunas. Desse modo, o presente …
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Environmental Sustainability: A Three Part Essay of The Value Relevance of Cost Management
The purpose of this three-part study is to analyze the concept of sustainability and its pillars at the county level from a cost management prospective. The first chapter, examine the relationship between resource allocation and environmental management, where I attempt to empirically demonstrate …
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The quality of financial information in the extractive industries: a value relevance analysis
… the investment decisions of capital providers. Value relevance research utilizes adaptations of the Ohlson (1995) to assess the attribute of value relevance which is one part of the attributes resulting in useful information. This study firstly examines the value relevance of the financial …
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The relative value relevance of cash flow accounting disclosures by South African Banks
… recent decades, researchers have developed the value relevance method of accounting based research. Value relevance, at its core, attempts to describe the information usefulness of a disclosure figure in relation to the impact it has on the market values of a given stock. Much of the focus of …
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Value relevance of information in high-tech industries in Australia: financial and non-financial
The aim of the study is to test the value relevance of financial information and non-financial information in high-tech industries in Australia. A cross sectional sample of ninety one companies from the sectors of Pharmaceuticals, Biotechnology and Life Sciences; Technology, Hardware and Equipment …
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The value relevance of goodwill and its disclosure for companies listed on the JSE
The value relevance of goodwill is a topic of ongoing discussion in accounting, because of the nature of this intangible asset, and changes in the accounting standards regarding the disclosure of goodwill and goodwill impairment. International Financial Reporting Standard (IFRS) 3 was implemented …
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The Value Relevance of Accounting Information: The Influence of Economic Conditions and Monetary Policy
… economic conditions and monetary policy on the value relevance of accounting information. By reviewing the interaction of macroeconomic condition measures with earnings, the book value of equity, and cash flows from operations, the results show that the economic environment significantly affects …
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Valuation and value relevance of the firm-level, and geographic and business segment-level accounting information
… study, I empirically examine the valuation and value relevance characteristics of specific consolidation and segment-disaggregated corporate financial information. On the consolidation level, I investigate the relationships (in terms of value relevance and pricing) between the UK firms’ equity …
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Value Relevance of IFRS and the Effect of the Financial Crisis: Evidence from European financial firms
This thesis investigates the value relevance of International Financial Reporting Standards (IFRS) and the effect of the financial crisis on European financial firms. The empirical work is divided into two parts. The first part examines the impact of mandatory IFRS adoption and of the financial …
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Pension accounting; a study of value relevance and the perception of decision usefulness in the UK.
This study provides new evidence of the value relevance and the perception of decision usefulness of pension accounting information. The research contributes to the academic literature by using a mixed methodology approach (believed to be the first to do so in value relevance research) involving …
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Mandatory Earnings Disaggregation and the Value Relevance, Persistence and Pricing of Earnings Components: South African Evidence
… items, and that recurring earnings has higher value relevance than earnings determined in accordance with Generally Accepted Accounting Practice (GAAP) (Bradshaw and Sloan, 2002; Brown and Sivakumar, 2003). However, surprisingly, non-recurring items (both special items and exclusions from pro …
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The relative value relevance of book values, operating cash flows, EVA and earnings: A South African perspective
… use these financial performance measures: book value per share, cash flow per share, earnings per share and most recently the market performance measure, the economic value added (EVA) in the share valuations. The objective of the study is to examine the relationship between the above measures …
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The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks
… in reducing earnings management and enhancing value relevance of accounting information. This study, therefore, investigates whether the recent Malaysia and Nigeria’s adoption of IFRS reduces earnings management and enhances value relevance of banks accounting information more than Generally …
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Origins of Attitude Certainty and their Impact on Resistance To Persuasion: The Roles of Evidence Quality and Value-Relevance
… or poor evidence and having varying degrees of value-relevance. Specifically, it was proposed that attitudes would be held with high attitude certainty when value-relevant, regardless of the quality of evidence by which the attitude was first formed. However, if the attitude is not …
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