Studies examining what factors influence relevance of reported numbers in financial statements is becoming increasingly important in the accounting and finance literature. This is an important area for regulators in particular. An understanding of what factors contribute to or detract from value relevance of accounting numbers is essential in the light of globalization that has resulted in inte...

Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...

Information retrieval systems are based on an estimation or prediction of the relevance of documents for certain topics associated to a query or, in the case of recommendation systems, for a certain user profile. Most systems use a graded relevance estimation (a.k.a. relevance status value), that is, a real value r(d, τ ) ∈ [0, 1] for the relevance of document d with respect to topic τ . In ret...