This study aims to determine the relevance of value religiosity economic behavior by SAMIAJI rengginang producers. research is descriptive with a qualitative approach. The data collection technique used in this form observations made at producer located Warungasem, Batang. Then interviews Mrs. Masruroh as founder business, and documentation techniques. result that which Warungasem Batang, has e...

Equity investors value CEO social capital when pricing firm equity. When is high, the relevance of book equity declines, whereas earnings measures increases. Results are stronger for firms in high-tech industries where information asymmetries higher. Social may be deconstructed into informational and reputational effects we report that a meaningful determinant both scenarios. robust to alternat...

The purpose of this study is to investigate the IFRS 8 and value relevance. To issue a dataset based on total 22 selected Borsa Istanbul companies are evaluated from years 2005 2020. Totally, 291 firm year observations two models run using panel data analysis stata program. According results, there positive relation between book equity per share income over stock prices. Furthermore, segment ha...

An interesting question in assessing value relevance of accounting variables is whether measures of value relevance are materially affected by market inefficiencies. We explore this question in two steps: First, we analytically examine the impact of market inefficiencies on the estimation of coefficients in value relevance regressions and derive a procedure that corrects potential biases caused...