Economic Factor and Value Relevance of Accounting Information in Bangladesh
نویسندگان
چکیده
منابع مشابه
Value-Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale Factor
Prior research suggests that accounting information is not useful when valuing firms with large amount of intangibles (Amir and Lev (1996)). However, using R from regression of earnings and book values on prices, Collins et al. (1997) (hereafter CMW) find that value-relevance for intangible-intensive industries is as high as not intangibleintensive. An explanation for the discrepancy between Am...
متن کاملThe value relevance of accounting disclosures among listed Nigerian firms: IFRS adoption
This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...
متن کاملReporting Quality of Financial Information Based On Behavioral and Value Accounting
The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...
متن کاملValue Relevance of Accounting Information: An Empirical Study of Selected Indian Firms
The present study analyses the combined, individual, and incremental value relevance of accounting information produced by firms listed on the S&P BSE-500 for FY-2006 to FY-2010, and changes therein over a period of time. Results provide sufficient evidence that accounting information is value relevant for BSE-listed firms. The combined value relevance of accounting information represented by e...
متن کاملhigh volatility, thick tails and extreme value theory in value at risk estimation: the case of liability insurance in iran insurance company
در این بررسی ابتدا به بررسی ماهیت توزیع خسارات پرداخته میشود و از روش نظریه مقادیر نهایی برای بدست آوردن برآورد ارزش در معرض خطر برای خسارات روزانه بیمه مسئولیت شرکت بیمه ایران استفاده میشود. سپس کارایی نظریه مقدار نهایی در برآورد ارزش در معرض خطر با کارایی سایر روشهای واریانس ، کواریانس و روش شبیه سازی تاریخی مورد مقایسه قرار میگیرد. نتایج این بررسی نشان میدهند که توزیع ،garch شناخته شده مدل...
15 صفحه اولذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Journal of Academic Research in Accounting, Finance and Management Sciences
سال: 2020
ISSN: 2225-8329
DOI: 10.6007/ijarafms/v10-i2/7271