Keywords: Value relevance
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Journal Articles
Journal of Financial Regulation and Compliance (2017) 25 (1): 22–38.
Published: 13 February 2017
...Mishari M. Alfraih Purpose Drawing on market efficiency theory and studies on intellectual capital (IC) disclosure, this study aims to examine if IC information provided in the corporate annual reports of Kuwait Stock Exchange (KSE) listed companies in 2013 is value-relevant. Design/methodology...
Journal Articles
Journal Articles
Journal of Financial Regulation and Compliance (2013) 21 (2): 108–120.
Published: 03 May 2013
...Danilo Drago; Maria Mazzuca; Renata Trinca Colonel Purpose With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor...

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