...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...

... data Environmental performance Oil and gas reserves Value relevance In the last decades, climate change has become a growing concern for the society, especially for the threat it poses to all species. A global response to this threat was formulated in the Paris Agreement on climate change...

... insiders and investors and if it is value relevant. This study measures information asymmetry by bid-ask spread and value relevance by stock price or Tobin's Q. Findings After a certain level of disclosure of XBRL extensions, the impact on stock pricing is negative (creates noise on stock...

...Gee-Jung Kwon Purpose The purpose of this paper is to compare the value relevance of various accounting information disclosed in financial statements of manufacturing companies listed on the stock markets of Korea, Japan, and China over ten years from 2006 to 2015. Design/methodology/approach...

... and become statistically insignificant after the Abarbanell and Bushee’s publication date. This research also finds that the FSs have not lost their importance to equity valuation process; value relevance of the FSs has not diminished, and the FSs have retained their predictive ability over time...

...Chin-Yee Gan; Lee-Lee Chong; Zauwiyah Ahmad Purpose – The purpose of this paper is to investigate the impacts of Financial Reporting Standards (FRS)139 adoption on value relevance of financial reporting for non-financial public listed companies in Malaysia. Design/methodology/approach...

... revisitation of reliability. According to Colleen Cunningham, “Relevant information that is unreliable is useless to an investor” (Cunningham, 2004). While it is both theoretically and intuitively appealing to believe in a decision usefulness and corresponding value‐relevance for relevance and reliability...

...Dimosthenis L. Hevas © Emerald Group Publishing Limited 2005 Value relevance Capital markets Financial reporting Volume 31 Number 2 2005 55 The Value Relevance of Start Up Costs and Other Balance Sheet Items: Some Greek Evidence by Dimosthenis L. Hevas, Department of Accounting...