Value-relevance of accounting information
The effects of Global Financial Crisis on the Value Relevance of accounting information: Portuguese evidence
... expecting, accounting information of listed Portuguese companies between 2002 and 2012 is value ...positive value relevance of accounting information ...
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The value relevance of individual and consolidated statements: a comparison for the Portuguese listed firms
... consolidated accounting statements of non-financial Portuguese listed firms from an economic and accounting ...Division of the Banco de Portugal and it contributes to the economic and ...
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Value relevance of financial assets
... Fair value accounting has been subject to an extensively ...Supporters of fair value accounting claim that fair value provides a more reliable and relevant measure of a ...
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THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case
... fair value to decrease information ...fair value accounting for non-financial assets after IFRS ...measurement of their investment properties since fair value estimations are ...
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THE LEVEL OF KNOWLEDGE IN THE VALUE RELEVANCE LITERATURE
... marginal information content based on the event analysis can be found especially in 2002 and ...financial information in any period, which can be considered relevant to ...multitude of factors that ...
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Value relevance of alternative methods of accounting for actuarial gains and losses
... method of accounting for actuarial gains and losses provides more value relevant information, for the first three years that the adoption of IFRS/IAS is ...
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Value relevance das informações contábeis de acordo com as Leis Nº 11.6382007 e Nº11.9412009
... Journal of Accounting and Economics (JAE) a propor, em 2001, uma nova classificação dos estudos de ...(1) Value Relevance Literature; (2) Capital Markets Research in Accounting; (3) ...
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Relevance of accounting information to public sector accountability: a study of Brazilian federal public universities
... the value of the infrastructure and the costs per student are low, a moderate increase in the values of these variables will result in a good response to the quality index; on the other hand, in ...
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Value-relevance of disclosure: risk factors and risk management in Brazilian firms
... in accounting reports of information on risk and its management affects, at the margin, firm valuations in the Brazilian capital ...existence of value relevance in the disclosure ...
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Accounting for Biological Assets: Disclosure, Measurement and Value Relevance.
... voluntary information indicating that firms have exceeded IAS 41 disclosure ...mixture of items required by regulation and voluntary items if this suits the purpose of the research project” (Marston ...
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Evaluating the Performance of Accounting Information Systems in Jordanian Private Hospitals
... era of Industrial Revolution in the nineteenth century, it began to appear later large scale of joint- stock companies, which led to the separation of the ownership of these companies form ...
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The value relevance of GRI reports in the Portuguese stock market
... used to compare how the variations of the R t M affect R t GRI . Moreover, we analyse the joint hypothesis H : α=0 0 =1 that is called spanning tests (Huberman and Kandel (1987) in order to analyse whether ...
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Value Relevance of Investment Properties: Evidence from the Brazilian Capital Market
... são value relevance para determinar o preço da ação e então influenciar a tomada de decisão dos usuários da informação ...sobre value relevance de Propriedade para Investimento, permitindo uma ...
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IS THERE ANY ROOM TO IMPROVE THE USE OF ACCOUNTING INFORMATION?
... usefulness of accounting information for the management of these ...were: accounting personnel training in accounting, accounting staff training in computer-use, ...
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Integrated Approach Model of Risk, Control and Auditing of Accounting Information Systems
... University of the West Timisoara, Faculty of Economics and Business Administration, De- partment of Business Information Systems and ...University of Cluj-Napoca, the Faculty of ...
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A value relevance dos ativos intangíveis das empresas do setor de energia elétrica
... A informação contábil é relevante quando auxilia o usuário na tomada de decisão, uma das maneiras de verificar essa relevância é analisar o comportamento dos acionistas através do preço das ações. Acredita-se que as ...
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Value relevance de ativos biológicos – uma análise incremental do modelo de Ohlson
... seriam value relevants, a segunda o lucro, o patrimônio líquido e o os ativos biológicos seriam value relevants e a terceira o lucro, o patrimônio líquido e o tamanho do ativo biológico seriam value ...
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Pensions accounting and value relevance
... the relevance of the value relevance literature, in other words, to show whether and how the literature provides insights into questions of interest to standard ...overtime of ...
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A Type System for Value-dependent Information Flow Analysis
... type-based information flow analysis where security labels can be dynamically tested via a conditional label-test ...for information flow is also ...notion of value indexed label, where the ...
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On Attribute-Value Pairs in Information Systems
... block of attribute value pairs of any information system was the intersection between ...block of an attribute-value pairs by using the union between ...affect of the ...
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