Accesso libero

Comparative Value Relevance of Main Accounting Figures in France and the United Kingdom

INFORMAZIONI SU QUESTO ARTICOLO

Cita

Abeifaa Der, B., Polak, P., & Masri, M. (2016). Investigation on the value relevance of accounting information: evidence from incorporated companies in the Singapore capital market. Investment Management and Financial Innovations, Vol. 13, Issue 3, 9-21, available at: http://doi.org/10.21511/imfi.13(3).2016.01.10.21511/imfi.13(3).2016.01 Search in Google Scholar

Adwan, S., Alhaj-Ismail, A., & Girardone, C. (2020). Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. Journal of International Accounting, Auditing and Taxation, Vol. 39, 100320, available at: https://doi.org/10.1016/j.intaccaudtax.2020.10032010.1016/j.intaccaudtax.2020.100320 Search in Google Scholar

Aksu, M., Cetin, A.T., & Mugan, C.S. (2017). Value Relevance of Accounting Data in an Emerging Market: Did Accounting Reforms Make a Difference? Accounting and Corporate Reporting – Today and Tomorrow, Soner Gokten, IntechOpen, available at: http://doi.org/10.5772/intechopen.69103.10.5772/intechopen.69103 Search in Google Scholar

Alshehabi, A., Georgiou, G., & Ala, A. S. (2021). Country-specific drivers of the value relevance of goodwill impairment losses. Journal of International Accounting, Auditing and Taxation, 43, 100384, available at: https://doi.org/10.1016/j.intaccaudtax.2021.10038410.1016/j.intaccaudtax.2021.100384 Search in Google Scholar

Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, Vol. 6, Issue 2, 159-178, available at: https://doi.org/10.2307/249023210.2307/2490232 Search in Google Scholar

Barth, M.E., Beaver, W.H., & Landsman, W.R. (2001). The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View. Journal of Accounting and Economics, Vol. 31, Issue 1-3, 77-104.10.1016/S0165-4101(01)00019-2 Search in Google Scholar

Black, E.L., & White, J.J. (2003). An International Comparison of Income Statement and Balance Sheet Information: Germany Japan and the US. European Accounting Review, Vol. 12, Issue 1, 29-46, available at: https://doi.org/10.1080/0963818022000001127.10.1080/0963818022000001127 Search in Google Scholar

Bolibok, P. (2015). The relative value relevance of earnings, book values and cash flows in the Polish banking sector. Journal of Financial Management and Accounting, Vol. 3, Issue 4, 19-31. Search in Google Scholar

Camodeca, R., Almici, A., & Brivio, A.R. (2014). The Value Relevance of Accounting Information in the Italian and UK Stock Markets. Problems and Perspectives in Management, Vol. 12, Issue 4-2, 512-519. Search in Google Scholar

Gjerde, Ø., Knivsflå, K., & Sættem, F. (2011). The Value Relevance of Financial Reporting in Norway 1965-2004. Scandinavian Journal of Management, Vol. 27, Issue 1, 113-128, available at: https://doi.org/10.1016/j.scaman.2010.08.00110.1016/j.scaman.2010.08.001 Search in Google Scholar

Glezakos, M., Mylonakis, J., & Kafouros, C. (2012). The Impact of Accounting Information on Stock Prices: Evidence from the Athens Stock Exchange, International Journal of Economics and Finance, Vol. 4, Issue 2, 56-68, available at: https://doi.org/10.5539/ijef.v4n2p5610.5539/ijef.v4n2p56 Search in Google Scholar

Hail, L. (2103). Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained? Accounting and Business Research, Vol. 43, Issue 4, 329-358, available at: https://doi.org/10.1080/00014788.2013.79940210.1080/00014788.2013.799402 Search in Google Scholar

Hassan, N., & Haque, H. (2017). Role of Accounting Information in Assessing Stock Prices in Bangladesh. International Journal of Business and Social Research, Vol. 7, Issue 1, 18-25, available at: https://doi.org/10.18533/ijbsr.v7i10.108910.18533/ijbsr.v7i10.1089 Search in Google Scholar

Juniarti, J., Helena, F., Novitasari, K., & Tjamdinata, W. (2018). The Value Relevance of IFRS Adoption in Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 20, Issue 1, 13-19, available at: https://doi.org/10.9744/jak.20.1.13-1910.9744/jak.20.1.13-19 Search in Google Scholar

Khanagha, J.B. (2011). Value Relevance of Accounting Information in the United Arab Emirates. International Journal of Economics and Financial Issues, Vol. 1, Issue 2, 33-45. Search in Google Scholar

Khanna, M. (2014). Value Relevance of Accounting Information: An Empirical Study of Selected Indian Firms. International Journal of Scientific and Research Publications, Vol. 4, Issue 10, 1-6. Search in Google Scholar

Kimouche, B. (2019). Intangible Assets and Company’s Market Valuation: The Case Study of Algerian Listed Companies. El-Bahith Review, Vol. 19, Issue 1, 577-590, available at: https://www.asjp.cerist.dz/en/article/10511410.35156/0505-000-019-039 Search in Google Scholar

Lam, K.C.K., Sami, H., & Zhou, H. (2013). Changes in the Value Relevance of Accounting Information over Time: Evidence from the Emerging Market of China. Journal of Contemporary Accounting & Economics, Vol. 9, Issue 2, 123-135, available at: https://doi.org/10.1016/j.jcae.2013.06.00110.1016/j.jcae.2013.06.001 Search in Google Scholar

Lestari, T., & Takada, T. (2015). Value Relevance of Accounting Information during IFRS Convergence Process in Indonesia. The Indonesian Journal of Accounting Research, Vol. 18, Issue 1, 96-116, available at: http://doi.org/10.33312/ijar.366 Search in Google Scholar

Makrani, K.F., & Abdi, M.R. (2014). The Effects of Book Value, Net Earnings and Cash Flow on Stock Price. Management Science Letters, Vol. 4, Issue 9, 2129-2132, available at: http://doi.org/10.5267/j.msl.2014.8.00510.5267/j.msl.2014.8.005 Search in Google Scholar

Mirza, A., Malek, M., & Abdul-Hamid, M.A. (2019). Value relevance of financial reporting: Evidence from Malaysia. Cogent Economics & Finance, Vol. 7, Issue 1, 1651623, available at: https://doi.org/10.1080/23322039.2019.1651623.10.1080/23322039.2019.1651623 Search in Google Scholar

Nayeri, M.D., Ghayoumi, A.F., & Bidari, M.A. (2012). Factors Affecting the Value Relevance of Accounting Information. International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 2, Issue 2, 76-84. Search in Google Scholar

Ohlson, J.A. (1995). Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research, Vol. 11, Issue 2, 661-687, available at: https://doi.org/10.1111/j.1911-3846.1995.tb00461.x.10.1111/j.1911-3846.1995.tb00461.x Search in Google Scholar

Omokhudu, O.O., & Ibadin, P.O. (2015). The Value Relevance of Accounting Information: Evidence from Nigeria. Accounting and Finance Research, Vol. 4, Issue 3, 20-30, available at: https://doi.org/10.5430/afr.v4n3p20.10.5430/afr.v4n3p20 Search in Google Scholar

Pathirawasam, C. (2013). The Value Relevance of Earnings and Book Value: The Importance of Ownership Concentration and Firm Size. Journal of Competitiveness, Vol. 5, Issue 2, 98-107, available at: https://doi.org/10.7441/joc.2013.02.07.10.7441/joc.2013.02.07 Search in Google Scholar

Perera, R.A.A.S., & Thrikawala, S.S. (2010). An Empirical Study of the Relevance of Accounting Information on Investor’s Decisions. Proceedings of the 1st International Conference on Business and Information, University of Kelaniya, Sri Lanka. Search in Google Scholar

Pervan, I., & Bartulović, M. (2014). Value Relevance of Accounting Information: Evidence from South Eastern European Countries. Economic Research-Ekonomska Istraživanja, Vol. 27, Issue 1, 181-190, available at: https://doi.org/10.1080/1331677X.2014.94713210.1080/1331677X.2014.947132 Search in Google Scholar

Puspa, D.F. (2006). The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach. Jurnal Akuntansi dan Investasi, Vol. 7, Issue 2, 158-174. Search in Google Scholar

Rahman, M.J., & Liu, R. (2021). Value relevance of accounting information and stock price reaction: Empirical evidence from China. Accounting and Management Information Systems, Vol. 20, Issue 1, 5-27, available at: http://doi.org/10.24818/jamis.2021.0100110.24818/jamis.2021.01001 Search in Google Scholar

Suwardi, E. (2020). The Evolution in Value Relevance of Accounting Measures in Indonesia. Gadjah Mada International Journal of Business, Vol. 22, Issue 1, 49-73, available at: https://doi.org/10.22146/gamaijb.5405910.22146/gamaijb.54059 Search in Google Scholar

Umoren, A.O., Akpan, P.W., & Ekeria, V.E. (2018). Value Relevance of Accounting Information in Nigerian Listed Financial Companies. Advances in Research, Vol. 16, Issue 1, 1-8, available at: https://doi.org/10.9734/AIR/2018/42794.10.9734/AIR/2018/42794 Search in Google Scholar

eISSN:
2247-840X
Lingua:
Inglese