...Haiyan Zhou; Stephen Owusu-Ansah Purpose This study investigates the value relevance of integrated reporting in the North American equity markets. Design/methodology/approach Using a sample of firms in the US and Canada, we compare a treatment group that has adopted integrated reporting...

...Ajay Lunawat; Krishnan Chandramohan; Dipti Lunawat; Sapna Malya Purpose The purpose of the study is to examine the signal impact and value relevance of voluntary integrated reporting (IR) in a unique regulatory setup where non-financial disclosures and/or sustainability reporting are mandatory...

...Tasneem Mustun; Effiezal Aswadi Abdul Wahab Purpose The paper aims to investigate the impact of political connections and board ethnicity on the value relevance of earnings and book value in Mauritius. Design/methodology/approach This study is based on a sample of 541 Mauritian-listed firm...

... This study employs Lubberink and Willett (2021) methodology in using log-linear models to estimate the value relevance of accounting numbers and follows Schaberl (2016) approach to measure %incremental value relevance. The study also includes future earnings in a basic valuation model (Ohlson, 1995...

... re-use rights only Value relevance Unrecognized tax benefits Tax aggressiveness Financial reporting conservatism In the United States, the Financial Accounting Standards Board's [FASB] Accounting Standard Codification (ASC) 740 governs the accounting for income taxes. In 2006, FASB...

...Mutalib Anifowose; Salihin Abang; Muntaka Alhaji Zakari Purpose This paper examines the going concern of integrated reporting as the pessimistic about its sustainable value relevance is gaining momentous. The study employs a quantitative approach to data analysis and mainly sourced...

.... The purpose of this paper is to study financial performance, Tobin’s Q-ratio and value relevance of EGCs. Design/methodology/approach The sample includes 620 IPOs during the period from April 5, 2009 to April 5, 2015. The analyses use firm-quarter observations. Findings The results show...

...Hung-Yuan Lu; Sophia Wang Purpose This paper examines how managerial discretion and judgment in revenue recognition affect earnings and revenue value relevance. Specifically, the purpose of this paper is to assess the impact of lifting the objective-price constraint in revenue recognition...

... in a proposed comprehensive income standard. There has been no existing empirical evidence which supports the ASBJ’s statement and the purpose of the study is to test whether OCI recycling improves information usefulness of net income from six perspectives: relative and incremental value relevance, persistence...

...Yasean Tahat; T. Dunne; S. Fifield; D. Power Purpose The purpose of this paper is to: examine the value relevance of financial instruments disclosure (FID) provided by Jordanian listed companies under International Financial Reporting Standard (IFRS 7) as compared to that supplied under IAS 30/32...

...Xu-Dong Ji; Wei Lu Purpose – The purpose of this paper is to examine the value relevance of intangible assets, including goodwill and other types of intangibles in the pre- and post-adoption periods of International Financial Reporting Standards (IFRS). Most importantly, this paper investigates...

... recently. The purpose of this paper is to examine the value relevance of CFS in India. Design/methodology/approach The value relevance of CFS is examined through an empirical study. The study examines the relationship between market values and consolidated earnings and parent‐only earnings is analysed...