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 …

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 purpose of this study is to investigate the relative, incremental and the systematic
changes in value relevance of the accounting information. This study also attempts to …

This paper examines the value relevance of accounting earnings, book value of equity, and
cash flows from operations for Korean firms during the 1995–1998 period. The results …

Value relevance is being defined as the ability of information disclosed by financial
statements to capture and summarize firm value. Value relevance can be measured through …

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 …

Accounting information for decision making purposes is essential for financial accounting
users and can be useful by accompanying with value relevance. The aim is investigation the …

Sažetak In this article the authors analysed value relevance of accounting information based
on a sample of 97 corporations listed on one of the following capital markets: Ljubljana …

This study examines empirically whether domestic investors in the Chinese stock market
perceive accounting information based on Chinese GAAP to be value-relevant. The study is …

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 …