... generate significant synergies within the banking sector. Originality/value To the best of the authors’ knowledge, this is the first study to examine the impact of financial technology on bank performance using five different measures: CA, AQ, earnings, liquidity management and financial stability...

...Hajam Abid Bashir; Manish Bansal; Dilip Kumar Purpose This study aims to examine the value relevance of earnings in terms of predicting the value variables such as cash flow, capital investment (CI), dividend and stock return under the Indian institutional settings. Design/methodology/approach...

...Anubha Srivastava; Harjum Muharam Purpose The authors aim to examine the association between earnings and book values with stock prices in India during the IFRS convergence period because, in India, the literature is yet to investigate more about IFRS convergence and its impact on the financial...

... announcements with respect to future earnings changes for a sample of Jordanian industrial firms over the period 2009 to 2015. Design/methodology/approach The authors mainly used the event study methodology to examine the market reaction to dividend release announcements. The market model is used...

... effective in predicting future cash flows than those based on USA-GAAP, and the predictive ability of the model is improved by adding the earnings accrual components to the operating cash flows. Originality/value – The study suggests that the Iranian accounting standard setting committee recommends...

...Sandra Maria Geraldes Alves Purpose This study aims to extend previous research by examining empirically how board structure affects the magnitude of earnings management for companies listed in Portugal. In particular, the paper focuses on the main characteristics of the board structure...

...Mohd Halim Kadri; Rozainun Abdul Aziz; Muhd Kamil Ibrahim This study aimed at investigating the value relevance of book value and earnings and the relationship between earnings and operating cash flow of two different financial reporting regimes in Malaysia. A market and nonmarket valuation...

... discretionary accruals to camouflage the effects of non‐wealth‐maximizing investments. Therefore, the objective of this study is to assess the value relevance of earnings and book value and the effect of agency problem caused by FCF, on the value relevance of earnings and book value. As predicted, results show...