Relevance of accounting earnings for market value of companies has been subject to
numerous empirical studies, which generally support the hypothesis of value relevance in …

Relevance of accounting earnings for market value of companies has been subject to
numerous empirical studies. Findings of these studies generally support the hypothesis of …

Value relevance research empirically investigates the usefulness of accounting information
to stock investors. Accounting information is denoted as value relevant if there is a statistical …

This study investigates the importance of accounting for the sign of earnings as well as
disaggregating earnings in empirical value relevance research. The paper presents …

Based on financial reporting and stock market information for 13,768 firms in 23 countries
over the period 1995–1999, we perform a comparative analysis of the value relevance of …

Value-relevance research is an important domain of modern capital market research.
Accounting researchers have used the value-relevance research framework in many ways …

The dissertation consists of five independent essays on the value relevance of accounting
information. Value relevance is defined as the ability of financial statement information to …

This study examines the relative value relevance of earnings and book value in two Asian
countries with similar accounting systems, Malaysia and Singapore. Based on the …

The R2 of yearly regressions of prices on Earnings per Share (EPS) and Book Value per
Share (BVPS) has commonly been used to measure the value relevance of accounting …

In the last forty years much have been said and written about the relation between capital
markets and financial statements. In the cradle of capital market research in the late sixties …