...Brandon D. Ater; Emrah Ekici; Thomas Noland; Christian Sobngwi Purpose The purpose of this paper is to examine the accounting comparability and value relevance implications of the changes in the accounting for freight services in-process introduced through the adoption of EITF No. 91-9...

...Pooja Kumari; Chandra Sekhar Mishra Purpose This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting firms. The study also examines how firms’ intangible intensity affects...

... to compare the quality of the reporting environment and its impact on stock prices for both these emerging economies by using a price model during the IFRS conversion period. Design/methodology/approach This paper aspires to obtain insights about the value relevance of accounting information during...

... of this paper is to investigate what effect this revision had on managerial discretion. The paper also examines the implications of the revision on the value relevance of accounting information. Design/methodology/approach The authors use a sample of 72 firms listed on the FTSE 100 that have defined benefit...

...Teng Zhou; Jacqueline Birt; Michaela Rankin Purpose – This paper aims to investigate the value relevance of the various components of exploration and evaluation expenditures in the Australian extractives industry. Whether exploration and evaluation expenditures is more value relevant, following...

...Karol Marek Klimczak; Grzegorz Szafranski Purpose – Value relevance studies, in particular international comparative studies, use market values sampled at different dates relative to the fiscal year-end. This paper aims to contribute a theoretical and empirical analysis of the relationship...

.... © Emerald Group Publishing Limited 2011 Australia Accounting standards Profit forecasting Segment reporting Fineness theorem Analysts Experiment Value relevance There is substantial evidence that equity markets value segment data (Chen and Zhang, 2003 ; Berger and Hann, 2003...

... relevance. Whether the value relevance of TCI depends on its reporting location is also investigated. Design/methodology/approach A cross‐sectional research design is used with data on TCI reported by NZ listed companies in 2010 under the new disclosure requirement in IAS 1. Ordinary least squares (OLS...