Value relevance research in accounting and reporting domains: A bibliometric analysis
This review systematically investigates the body of scientific knowledge on value relevance
in accounting and reporting fields through a mixed method integrating bibliometric and …
in accounting and reporting fields through a mixed method integrating bibliometric and …
[HTML][HTML] Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries
AA Alsmady - Research in Globalization, 2022 - Elsevier
Financial statement analysts are concerned about the earnings power of companies, thus
reliable information from a quality external audit and financial reporting is important as it will …
reliable information from a quality external audit and financial reporting is important as it will …
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 …
value measurements on earnings quality and stresses the moderating impact of corporate …
[PDF][PDF] The Impact of fair value accounting on earnings predictability: evidence from Jordan
OS Shaban, AM Alqtish… - Asian Economic and …, 2020 - researchgate.net
Since economic conditions are constantly developing and changing, so is the purchasing
power of the monetary unit according to surrounding developments and circumstances. All …
power of the monetary unit according to surrounding developments and circumstances. All …
CEOs' experience of the Great Chinese Famine and accounting conservatism
This study investigates how a CEO's early‐life experience of the Great Chinese Famine
affects corporate accounting conservatism. We find that companies whose CEOs had …
affects corporate accounting conservatism. We find that companies whose CEOs had …
Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC
AA Alsmady - Cogent Business & Management, 2022 - Taylor & Francis
The motivation of this research is to investigate the important factors that affect Gulf
Cooperation Council (GCC) economies and increase the investment opportunities to avoid …
Cooperation Council (GCC) economies and increase the investment opportunities to avoid …
Earnings persistence, earnings power, and equity valuation in consumer goods firms
N Fatma, W Hidayat - Asian Journal of Accounting Research, 2019 - emerald.com
Earnings persistence, earnings power, and equity valuation in consumer goods firms | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …
The value relevance of fair value levels: Time trends under IFRS and US GAAP
The IASB's post-implementation review of IFRS 13 Fair Value Measurement motivates our
analysis of the evolution of the value relevance of fair value (FV) levels over time on banks …
analysis of the evolution of the value relevance of fair value (FV) levels over time on banks …
The effect of fair valuation on banks' earnings quality: empirical evidence from developed and emerging European countries
This study investigates average earnings quality (AEQ) and its determinants in the European
banking sector based on data of 409 European banks from the period 2006–2018. We …
banking sector based on data of 409 European banks from the period 2006–2018. We …
Trust in fair value accounting: Evidence from the field
We survey stakeholders in the financial reporting process to examine trust in fair value
accounting. Although respondents demonstrate high confidence in financial statements, they …
accounting. Although respondents demonstrate high confidence in financial statements, they …