Assessing the Risk Relevance of Accounting Variables in Diverse Economic Conditions
نویسندگان
چکیده
منابع مشابه
UvA - DARE ( Digital Academic Repository ) Assessing the Risk Relevance of Accounting Variables in Diverse Economic conditions
Disclaimer/Complaints regulations If you believe that digital publication of certain material infringes any of your rights or (privacy) interests, please let the Library know, stating your reasons. In case of a legitimate complaint, the Library will make the material inaccessible and/or remove it from the website. Please Ask the Library: http://uba.uva.nl/en/contact, or a letter to: Library of ...
متن کاملReform in Accounting Standards: Evidence from Saudi Arabia
Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...
متن کاملEffect of Firm Life Cycle Theory on the relevance of Risk Measures
Risk phenomenon is one of the key characteristics of decision making in the fields of investment, issues associated with financial markets, and various economic activities. The present study was an attempt to evaluate the impact of different periods of life cycle of companies on the relevance of risk measures of companies. In this study, the collected data have been analyzed in three stages. Fi...
متن کاملEvaluation the Effect of Financial and Non-financial Variables on the Economic Value added of Iranian Banks
Objective: The economic value added of banks is a new approach to assessing the performance of banks that, while not having accounting problems in profit and loss statements, can predict the financial health of banks. Unlike developed countries, the most important measure of financial performance in Iranian banks is net profit, but modern financial theory seeks to maximize value rather than max...
متن کاملArtificial Intelligence Approach Analyzing Management Ability Based on Accounting and Corporate Governance Criteria
The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...
متن کامل