...Abir Hichri Purpose This study aims to investigate the relationship between audit quality and value relevance and subsequently ascertain the moderating effect of business ethics on integrated reporting (IR)–value relevance. Design/methodology/approach This study applied linear regressions...

...Shuling Chiang; Gary Kleinman; Picheng Lee Purpose The purpose of this paper is to examine the impact of non-staggered voting for members of the board of directors on earnings quality and the value relevance of earnings and book value. Design/methodology/approach The authors used a sample...

...Khokan Bepari; Sheikh F. Rahman; Abu Taher Mollik Purpose The purpose of this paper is to investigate the incremental value relevance of cash flow from operations (CFO) given book value and earnings. It also examines the relative value relevance of earnings and CFO and changes therein between...

...Edward M. Werner Purpose The purpose of this paper is to examine, in the context of movement towards a fair‐value based pension accounting standard, the value relevance of both recognized and disclosed pension accounting information. Design/methodology/approach Using hand‐collected data from...

... operations, stock returns, decomposition of earnings, accruals, value relevance. I. Introduction The purpose of this paper is to assess the functional relationships stock returns have with earnings, cash flows and earnings components in Korea for the period 1995 to 1999. From the investor perspective, both...