...Mohammed Ibrahimi; Fayçal El Baghdadi Purpose This study examines the value relevance of accounting information for publicly listed Moroccan companies and analyzes how profitability affects stock market valuation. Additionally, the study explores earnings management strategies used to avoid losses...

... of intangibles (Marzo, 2022). Intellectual capital Intangible assets Accounting information Capital structure Financial constraints © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only 17 08 2022 27 12 2022 16 02 2023 17 02 2023...

... Advertising expenditures Product market competition Firm value Agency problems Emerging markets Accounting information Unlike the studies mentioned above, some studies reject the hypothesis that advertising expenditures lead to higher firm value (Shah and Akbar, 2008). Luo and de Jong (2012) argue...

... of accounting information and lower costs of equity capital and that ex post conservatism is associated with lower quality of accounting information and higher costs of equity capital. Research limitations/implications The firm‐level conservatism measures may suffer from measurement error. Future...