The consequence of earnings management through discretionary accruals on the value relevance in Saudi Arabia

B Al-Shattarat - Cogent Business & Management, 2021 - Taylor & Francis
This study explores the relationship between company earnings management and the
relative value relevance of book value and earnings. The differential effect on the value …

Value relevance of earnings and book value of equity: Evidence from Malaysia

A Mirza, M Malek… - Global Business …, 2018 - e-journal.uum.edu.my
The purpose of this paper is to examine the value relevance of accounting information in the
Malaysian main capital markets’ firms by employing the basic Ohlson model. The study …

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 …

[PDF][PDF] The relationship between stock prices and accounting variables: Evidence based on BSE listed cement companies

J Das, A Bhattacharjee, M Kumari - Indian Accounting Review, 2020 - researchgate.net
The present article contributes to the value relevance literature by examining the effect of
earnings per share, book-value per share and dividend per share on stock prices in India …

[PDF][PDF] THE MODERATING EFFECTS OF REAL EARNINGS MANAGEMENT ON VALUE RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM …

ALIAM LAMMASHA - 2019 - core.ac.uk
Firm value represents the economic worth of a firm. It is a good indicator of investor
perception about a firm‟ s prospect. Many factors influence firm value; one of the most …

[PDF][PDF] THE INTERNATIONAL JOURNAL OF BUSINESS & MANAGEMENT

SD Modi, BV Pathak - researchgate.net
In the recent times, there have been various studies criticizing the value relevance of
accounting information as the economies are transforming from industrial economies to …

[引用][C] A study on value relevance of accounting information in Indian stock market: The case of Auto Sector

S Modi, BV Pathak - The International Journal of Business & Management, 2014

[引用][C] A review on the literature of value relevance of financial and accounting variables

SD Modi - The International Journal of Business & Management, 2015