[PDF][PDF] Effects of return on asset, debt to asset ratio, current ratio, firm size, and dividend payout ratio on firm value

A Husna, I Satria - International Journal of Economics and Financial …, 2019 - academia.edu
The purpose of the research is to determine the effect of return on assets, debt to asset ratio
(DAR), current ratio (CR), firm size, and dividend payout ratio (DPR) to the firm value of …

A review of accounting research in the Asia Pacific region

K Benson, PM Clarkson, T Smith… - Australian Journal of …, 2015 - journals.sagepub.com
In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …

Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator

J Thesing, P Velte - Journal of Business Economics, 2021 - Springer
This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …

IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia

M Zaman Grof, B Mörec - Economic research-Ekonomska istraživanja, 2021 - hrcak.srce.hr
IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia
Page 1 Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=rero20 …

Information asymmetry of fair value accounting during the financial crisis

L Liao, H Kang, RD Morris, Q Tang - Journal of Contemporary Accounting & …, 2013 - Elsevier
We examine whether US banks' fair value net assets, measured according to the three-level
hierarchy introduced in SFAS 157, are associated with information asymmetry during the …

Have IFRS changed how stock prices are associated with earnings and book values? Evidence from Norway

LA Beisland, KH Knivsflå - Review of Accounting and Finance, 2015 - emerald.com
Purpose–The purpose of this paper is to examine how the mandatory shift from Norwegian
Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting …

Peranan Sistem Informasi Akuntansi Piutang Terhadap Pengendalian Piutang (Studi Kasus Pada Pt. Arwinda Perwira Utama)

AE JK, Y Nurjanah, A Munawar - Jurnal Ilmiah Manajemen …, 2019 - jurnal.ibik.ac.id
Abstract Knowledge and technology today is rapidly developing, resulting in a very tight
competition in the business world. Firms that can stand should be able to survive by various …

Do the business cycle and revenue diversification matter for banks' capital buffer and credit risk: Evidence from ASEAN banks

N Ovi, S Bose, A Gunasekarage, S Shams - Journal of Contemporary …, 2020 - Elsevier
We examine the association of the business cycle and revenue diversification with the
banks' capital buffer and credit risk for a sample of banks from the Association of Southeast …

[PDF][PDF] Fair value accounting and implications for the auditing profession: Historical overview

EE Alharasis, M Prokofieva, RM Alqatamin… - Accounting and finance …, 2020 - vuir.vu.edu.au
This paper explores the link between the introduction of fair value measurements (FVM) and
the development of the Global Financial Crisis (GFC) in 2008-9. The paper aims to provide …

Does mandatory recognition of derivatives and hedging activities influence investors' uncertainty and diversity of opinion? The moderating role of product market …

A Tessema - Accounting in Europe, 2024 - Taylor & Francis
ABSTRACT The International Accounting Standard No. 39 and the Statement of Financial
Accounting Standard No. 133 were issued to address investors' concerns regarding the …