نتایج جستجو برای: value relevance
تعداد نتایج: 851264 فیلتر نتایج به سال:
Objective: To verify the value relevance of intangible assets recognized in a business combination Brazilian publicly traded companies.Method: The sample 165 companies, covering 962 observations, from 2010 to 2017, was analyzed using five panel data regressions based on Ohlson’s model (1995; 2005) test four research hypotheses.Originality/Relevance: Value studies have goodwill, but there are ga...
This research examines the impact of International Financial Reporting Standards (IFRS) on value relevance (VR). It is reported that most previous studies address relationships with IFRS have found conflicting results. For example, a reduction in VR US but it enhances reviewed (Gao et al., 2022). According to findings, implementing varies from country country. In UK, adoption has decreased book...
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