In the last two decades, accounting literature has focused increasingly on examining value
relevance of accounting information. After the announcement of IFRS adoption, there has …

Purpose As an increasing number of business organizations around the world are engaged
in the value relevance of accounting information, this study aims to assess the field of the …

The present study is taken up with an objective of finding out difference if any in the value
relevance of earnings per share and book value per share between private and public …

Although financial statements are extremely important to investors in decision-making
processes, their reliability can be affected by earnings management (EM) practices, which …

Purpose The authors aim to examine the association between earnings and book values
with stock prices in India during the IFRS convergence period because, in India, the …

The broad objective of this study is to ascertain the relationship between value relevance
accounting information and share price of listed manufacturing companies in Nigeria. The …

This study aimed in providing empirical evidence related to value relevance of earnings per
share, book value per share, return on equity and assets turnover ratio on the share price of …

This study examined the relationship between dividend policy and share price movements
with evidence from firms listed on the Nigerian Stock Exchange. A systemization literary …

This study was designed to establish the effect of creative accounting on shareholders'
wealth. Inventory valuation, depreciation policy and debtors ageing schedule were used as …

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 …