................................................................................................................... 5 Chapter 1 – Introduction......................................................................................... 6 Chapter 2 – Literature Review ............................................................................. 16 1. Value Relevance.....................................

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...

The existence of comprehensive income as the adoption IFRS, which has been carried out in Indonesia since 2012, resulted this figure information one important used by investors. Company policies originating from operating and non-operating activities can affect financial quality. This study deals with effect tax avoidance derivative instruments on value relevance income. Research data is derive...

The purpose of this study is to investigate whether family-owned firms and earnings management as a result financial distress affect the value relevance book value. based on companies listed Indonesia Stock Exchange (IDX). An unbalanced panel dataset 592 trading in IDX from 2012 2017 was used test price model. Results reveal that owing high distress, through an income-increasing strategy opport...