Research on the relevance of value sustainability reporting as measured by Sustainability Reporting Award (SRA) in Indonesia is still rarely studied. In Indonesia, many go-public companies have not realized importance environment and succeeded getting SRA due to costs incurred carrying out activities accordance with Global Initiative (GRI). The research examined whether there was information a ...

Abstract The objective of this paper is to determine if fair value measurement for inventories value‐relevant. Inventories are measured at historical cost and investors will have estimate the themselves. For a sample firms listed in UK reporting from 2009 2018, multivariate regression results show that component on balance sheet value‐relevant, but not. By contrast, both earnings changes Result...

Purpose The objective of the present study is to examine value relevance accounting information presented by Brazilian banks. Design/methodology/approach studied sample derived from Brazil’s Stock Exchange, B3, under banking segment, resulting in a group 24 publicly listed companies, whose data ranged 2017 2019. was conducted using disclosure index, made with intent evaluating adherence company...

Accounting information is presented in financial statements as one of the that investors need to make best judgment. The reaction release accounting indicates degree value relevance information. This study aimed examine through earnings, book equity, and fair on non-financial assets. used 21 LQ45 Index companies listed Indonesia Stock Exchange (IDX) from 2018-2021. Multiple linear regression wa...