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Keywords: Value-relevance
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Journal Articles
Journal Articles
Journal of Accounting in Emerging Economies (2026) 16 (1): 1–30.
Published: 11 September 2025
... and moderate the value-relevance of reported financial information. We investigate how ownership concentration moderates the value-relevance of book values and earnings. Design/methodology/approach Inferences are derived from a multivariate regression approach, using 361 listed South African firms...

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