Development in the city of Jayapura as Mother Papua Province caused movement development to everything direction center, owns facility supporters more adequate compared other areas Province, for example activities sector education, there is supporting facilities activity education like building school and lectures with power teachers who are reliable their fields. In technique writing this prim...

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...

Abstract This paper compares how pension obligations impact the market value of United States corporations under two accounting regimes. Using a sample firms that disclosed liabilities Statement Financial Accounting Standards (SFAS) No. 87 from 2001 to 2005 and recognized them SFAS 158 2006 2014, I find equity participants take into account net position fund only if it is on sponsor's balance s...