Predictive view of the value relevance of earnings in India

HA Bashir, M Bansal, D Kumar - Journal of Financial Reporting and …, 2023 - emerald.com
Purpose This study aims to examine the value relevance of earnings in terms of predicting
the value variables such as cash flow, capital investment (CI), dividend and stock return …

The Linkage between Corporate Research and Development Intensity and Stock Returns: Empirical Evidence

S Ghazal, T Aziz, MI Tabash, K Drachal - Journal of Risk and Financial …, 2024 - mdpi.com
Research and development (R&D) is a significant driver of innovation that leads to superior
performance. The present study attempts to examine the relationship between R&D intensity …

[PDF][PDF] Value relevance of IFRS 9 adoption: A case study of Indonesian banking companies

A Firmansyah, L Kurniawati, D Miftah… - Journal of Accounting …, 2023 - academia.edu
Research aims: This study examines the effect of allowance for impairment losses (CKPN)
on value relevance. Design/Methodology/Approach: This research employed quantitative …

IT Risk Management dalam Operasional untuk Peningkatan Layanan Informasi Pesanan

R Yasirandi, A Rakhmatsyah - Krea-TIF: Jurnal Teknik …, 2021 - ejournal.uika-bogor.ac.id
Seharusnya dampak risiko IT yang timbul pada operasional di sebuah organisasi yang
terjadi tidak bisa diabaikan begitu saja. Tak terkecuali yang sering terjadi pada restoran …

Value relevance of earnings and book value of equity in profit versus loss reporting firms: significance of intangible intensity

P Kumari, CS Mishra - Accounting Research Journal, 2023 - emerald.com
Purpose This study aims to investigate how the intangible intensive nature of firms affects
the value relevance of earnings and the book value of equity between profit-and loss …

Ind AS Convergence and Its Impact on Value Relevance of Accounting Variables

N Meghala, M Prakash - The AI Revolution: Driving Business Innovation …, 2024 - Springer
This study investigates the correlation between accounting variables and stock prices in
India from 2011 to 2022, emphasizing the impact of the Convergence of Ind AS with IFRS …

Value-relevance of intangibles-a structured literature review

O Grzybek, EM Nichita - Research Handbook on Financial …, 2024 - elgaronline.com
This chapter reviews the literature on value-relevance of intangibles to achieve several
goals. First, we present a systematic and structured overview of this important field of …