The value relevance research in accounting offers robust analyses about how the market
views accounting information. Although significant work has been done to date in this …

Purpose This paper aims to examine the value relevance of accounting information from an
emerging country perspective. Design/methodology/approach The study adopts) Price …

Purpose: The paper aims to explore whether intangible items that recognised in financial
statements are value relevant to investors in the French context, and whether these items …

We examined the joint and relative value relevance of book value of equity (BVE) and
earnings before (2015–2016), after (2017–2018) and during the comparative year (2016) of …

Purpose The study of developed capital markets suggests that information provided in
financial statements has lost its value relevance to equity holders. The purpose of this paper …

Many nonfinancial firms in China invest increasingly in financial assets. To understand the
driving factors behind this phenomenon, this paper examines the effect of environmental …

Purpose The purpose of this paper is to compare the value relevance of various accounting
information disclosed in financial statements of manufacturing companies listed on the stock …

We examine whether accounting academics on the board of directors affect their firm's
financial reporting quality. While regulations mandate firms to include financial experts as …

Purpose—The purpose of this research is to identify trends in capital market publications
across different scientific fields, such as economics, finance, and accounting. The focus is on …

This study examines the impact of IFRS adoption and concurrent regulatory reforms on the
reporting quality of Russian public firms. Unlike much of the prior literature focusing on the …