The purpose of this study is to examine whether green accounting influences firm value on
public listed companies in the ASEAN countries that have won the Asia Sustainability …

Despite increasing recognition of the urgent need to address the impacts of climate change,
the global response has been inadequate, and greenhouse gas emissions continue to rise …

Research background: Within the research area of value relevance (VR), the impact of
macroeconomic changes is usually analysed. The influence of economic crises, such as the …

Purpose: The aim of the paper was to analyse the impact of COVID-19 and the war in
Ukraine on the value relevance with the example of Polish listed companies. VR of earnings …

Value relevance is the ability to explain (explanatory power) accounting information as a
basis for investors as users of financial statements in making decisions. However, the Covid …

A continuity method that is in line with recent advancements in the accounting industry is
green accounting. The economy is one of the many areas that green accounting affects …

Purpose: This study delves into the application of the Ohlson 1995 valuation model,
particularly addressing the intricacies of the" Other information" variable. Our goal is to …

This research examines the factors which influence fraudulent financial reporting in 158
Malaysian public listed companies from the year 2017 until 2021. The current study applies …

This study aims to investigate the impact of COVID-19 on the performance and value
relevance of financial information in Malaysian agricultural firms through the lens of Agency …

Value relevance is defined as a statistically significant relationship between the accounting
information presented in financial statements and the corresponding stock prices in the …