Applying both the price-levels model and the lagged-price-deflated returns model, we investigated the incremental value relevance of the reconciliation of accounts from the Chinese Accounting Standards (CAS) to the International Accounting Standards (IAS) by those Chinese listed companies that have simultaneously issued A-shares and B-shares. In addition, we examined the usefulness of accountin...

The purpose of this study is to investigate whether family-owned firms and earnings management as a result financial distress affect the value relevance book value. based on companies listed Indonesia Stock Exchange (IDX). An unbalanced panel dataset 592 trading in IDX from 2012 2017 was used test price model. Results reveal that owing high distress, through an income-increasing strategy opport...

Relevant value is important for information users to make business decisions, and stock prices have an essential relationship the relevance about enterprises. The paper aims investigate earnings book influences on of 144 Vietnamese listed Selected data are non-financial enterprises with a wide range industries ensure representativeness market. research implements stakeholder signaling theory ex...

this paper investigates the link between accrual and cash flow components of earnings and future abnormal earnings and equity values. the base of tests in this paper is ohlson (1999) model and net income, equity book value and return on equity book value, is the variables that used in this paper. the statistical population of this research is the firms accepted in the tehran stock exchange that...