[PDF] Top 20 Pensions accounting and value relevance
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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 ...funds and its ... See full document
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Every penny counts: comprehensive income value relevance from valuation, informational and forecasting perspectives
... the relevance of accounting information in the stock market is associated with the influence on investment ...OCI and disclosed in CI, such as the effects of short-term market volatility assets ... See full document
130
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 (Madeira, 2010; Morais ... See full document
46
THE LEVEL OF KNOWLEDGE IN THE VALUE RELEVANCE LITERATURE
... return and financial information. These studies represent the "value-relevance" ...literature and the main ideas, yields scientific ...qualitative and a quantitative analysis ... See full document
14
O value relevance dos non-gaap earnings e das IFRS
... International Accounting Standards - IAS nas Demonstrações Financeiras de empresas alemãs de 1998 até 2002, Hung e Subramanyam (2007) verificaram que o ativo total e o patrimônio líquido (PL), bem como a ... See full document
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The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange
... (2009) and Laux and Leuz (2009) concluded that the measurement by FV contributed to a more rapid diagnosis of the ...market value of the entities has been questioned by several authors, notably by ... See full document
18
THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case
... fair value to decrease information asymmetry. Similarly, Nikolaev and Christensen (2009) investigated which companies implemented the fair value accounting for non-financial assets after IFRS ... See full document
23
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 cases where ... See full document
20
Value Relevance das despesas de P&D no mercado de capitais: Um estudo das empresas brasileiras do Setor de TI
... solutions and systems for their clients, so, this study aimed to verify the relevance of R&D expenses for companies in the IT sector listed in B3 between 2010 and ...variable and R&D ... See full document
24
Análise da Value Relevance da demonstração do valor adicionado nos níveis diferenciados de governança corporativa da BM&FBOVESPA
... the Value Added Statement (VAS) is relevant for ...Exchange and Over-the-Counter Market (B3), in the period from 2011 to ...companies and 714 observations entailed the survey ..."net value ... See full document
16
The value relevance of individual and consolidated statements: a comparison for the Portuguese listed firms
... 13 Value relevance research also focuses on distinguishing the explanatory power of net income and book value in countries with different legal ...Ali and Hwang (2000), Arce and ... See full document
66
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 ...of value relevance in the disclosure of information related ... See full document
15
Value relevance das informações contábeis de acordo com as Leis Nº 11.6382007 e Nº11.9412009
... 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) Research on ... See full document
109
Análise do impacto da substituição da DOAR pela DFC: um estudo sob a perspectiva do value-relevance.
... the relevance of accounting information. These are the so-called value-relevance studies of accounting ...studies, accounting variables are used to try and explain stock ... See full document
20
Accounting for Biological Assets: Disclosure, Measurement and Value Relevance.
... fair value accounting concerning biological assets measurement and the scope of the studies is narrow, generally focusing on comparison between historical cost and fair value, this ... See full document
135
Value relevance of alternative methods of accounting for actuarial gains and losses
... gains and losses being revenue or expenses that should be recognised in ...less value relevant financial information that the equity recognition or the profit or loss ...assumptions and fairly values ... See full document
29
What is the best accounting policy for gains and losses in pensions?
... gains and losses arising from changes in actuarial assumptions and experience adjustments for post-employment benefits are either: 1) recognized immediately in equity in accordance with the option offered ... See full document
24
Insights into Reported Earnings per Share Compliance and Value Relevance in Portuguese Listed Companies
... of accounting numbers was Ball & Brown ...reports and its relation with stock prices, by constructing a model in which expected and unexpected return are separate and in which the latter ... See full document
39
Value relevance of financial assets
... of value relevant information to investors, is solely provided by net income and book value of equity ...fair value gains or losses, either cumulative or incremental, is consistent in general ... See full document
27
Fair value or cost-based measurement for PPE and IP: evidence from accounting practice under IFRS
... two accounting models for PPE: cost model or revaluation ...fair value at the balance sheet ...in value, it should be credit to equity as ‘revaluation surplus’ unless it represents the reversal of a ... See full document
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