Value Relevance of Earnings and Book Value in Indonesian Exchange Listed Firms
نویسندگان
چکیده
منابع مشابه
the value relevance of dividends, book value and earnings in tehran stock exchange
this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...
متن کاملThe value relevance of accounting disclosures among listed Nigerian firms: IFRS adoption
This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...
متن کاملEarnings Management and the Effect of Earnings Quality in Relation to Bankruptcy Level (Firms Listed at the Tehran Stock Exchange)
This paper investigates the relationship between earnings management and quality of earnings for the bankrupt and non-bankrupt firms listed in the Tehran Stock Exchange from 2007 to 2012.The earnings quality is measured by four separate accounting-based earnings attributes: accruals quality, earnings persistence, earnings predictability; earnings and is also examined by testing the relationshi...
متن کاملValue of Listed Companies; Abnormal Earnings and Innovativeness
This a conceptual paper concerning the relation between innovativeness and monopoly rent/abnormal earnings. It discusses how these concepts can be measured and proposes that abnormal earnings are the result differentiation, by innovativeness (monopoly rent) or branding, by underor overvalued assets, or by imperfect market information (value irrelevance). Specifically, innovativeness as a driver...
متن کاملthe value relevance of accounting disclosures among listed nigerian firms: ifrs adoption
this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
سال: 2020
ISSN: 2443-3381,2443-1419
DOI: 10.33795/jraam.v4i3.005