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 …

The value relevance research in accounting offers robust analyses about how the market
views accounting information. Although significant work has been done to date in this …

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 …

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 …

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 …

Purpose The purpose of this paper is to compare the value relevance of various accounting
information disclosed in financial statements of manufacturing companies listed on the stock …

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 …

This paper reviews some of the theory and evidence associated with value relevance
studies in accounting. Two regression models are commonly used in value relevance …

An interesting question in assessing value relevance of accounting variables is whether
measures of value relevance are materially affected by market inefficiencies. We explore this …

This study is conducted to measure the value relevance of earnings and cash flows by using
the regression-variation approach. Specifically, the objectives of the study are to examine …