The financial condition of the plantation companies listed in the Indonesia Stock Exchange
during 2011-2017 shows that the company has high asset value. The stock return of …

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 This research is motivated by the development of dialogue and debate regarding
company reporting in the form of sustainability reporting (SR)–which is separate from the …

RESUMO A utilidade das demonstrações financeiras depende, fundamentalmente, da
relevância das informações que produz e divulga aos usuários. Assim sendo, se torna …

The objective of this paper is to examine the value relevance of financial reporting from a
developing country perspective after the adoption of the full set of IFRS. The study utilizes …

Nos últimos 40 anos, diversos estudos têm se voltado para a discussão da relevância da
informação contábil. São os denominados estudos de value relevance da informação …

Recentemente, uma série de mudanças na legislação que rege as práticas contábeis
brasileiras deu início ao alinhamento do Brasil ao processo de internacionalização da …

This study mainly aims to examine the effect of intangible assets on the value relevance of
the Gulf Cooperation Council (GCC)-listed nonfinancial firms. This study tested three types …

This study examines the effect of corporate social responsibility disclosure (CSRD) on
earnings quality (EQ) in member countries of the Gulf Cooperation Council (GCC). Using …

Purpose The mandatory adoption/convergence of IFRS has increased the information
quality of reported earnings in equity markets across the globe. The purpose of the study is …