Πλοήγηση ανά Θέμα "Value relevance"
Αποτελέσματα 1-7 από 7
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Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation
(2015)This study examines the financial attributes of corporate philanthropy derived from the agency motives for corporate giving. Further, this study assesses the value relevance of corporate giving and investigates the impact ... -
Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance
(2013)This study focuses on common-law Malaysia, which is classified as an advanced emerging market. It assesses the association between environmental disclosure and environmental performance and examines the financial attributes ... -
Financial crisis and accounting quality: Evidence from five European countries
(2013)This study investigates how the economic crisis affects the scope for earnings manipulation and the value relevance of reported financial numbers for companies that are audited by a big 4 auditor. The analysis is focused ... -
International Financial Reporting Standards and the quality of financial statement information
(2010)This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to ... -
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
(2010)This study investigates the effects of the transition from Greek GAAP to IFRS on the financial results of Greek listed firms. The study also examines the factors associated with the provision of voluntary IFRS disclosures ... -
Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul
(2012)This study focuses on three major terrorist attacks that took place in Madrid on 11 March 2004, in London on 7 July 2005, and in Istanbul on 27 July 2008. It examines firms that belong to banking, insurance and leisure ... -
Voluntary IFRS disclosures: Evidence from the transition from UK GAAP to IFRSs
(2012)Purpose: The purpose of this study is to investigate how the provision of voluntary International Financial Reporting Standard (IFRS) disclosures in the pre-adoption period has affected the IFRS transition process of UK ...