Purpose This paper aims to examine the impact of the intangible intensity of the firm on the
relevance of research and development (R&D) information to determine equity values in …

We analyse value relevance of book values and earnings before interest and taxes (EBIT)
using a dynamic panel of non-financial firms listed on the Johannesburg Stock Exchange …

The study aims to explore the infusion of Environmental Accounting, or Green Accounting or
Sustainability Accounting, into Posthuman Accounting Learning Environments (PALE) that …

This study evaluates the effect of earnings transparency on the cost of debt (Ki) and cost of
equity (Ke). Previous literature has demonstrated that earnings transparency can reduce the …

Purpose: This study aims to assess the field of the accounting value relevance of earnings
and book value on stock prices of banks and financial institutions listed in the Indonesia …

Value relevance (VR) of earnings and book value of equity is studied in a setting where the
International Financial Reporting Standards (IFRS) have been adopted through a …

Objective: The present research assesses the effects of digitalization and Environmental,
Social, and Governance (ESG) practices on the applicability of accounting data, particularly …

In recent years, IFRS convergence has become a prominent trend in accounting world with
an expectation that this highquality accounting standards system will help to enhance …

The objective of this report is to define principles and procedures for Environmental
Management Accounting (EMA) with a focus on techniques for quantifying environmental …

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 …