Abstract Purpose: The present study evaluated whether there were reductions in the relevance of the accounting information of Brazilian energy distributors in the post-IFRS period. Design/methodology/
This replication package includes all the pseudo datasets and codes necessary to produce the results of the paper "Inflation and Trading," published by the Journal of Financial Economics in 2025.
Abstract This study aimed to investigate the quality and impact of value relevance models of financial information using quantile regression (QR) compared to the ordinary least squares (OLS) methods.
This is the data and the R code for the paper "Have Commodities Become a Financial Asset? Evidence from Ten Years of Financialization" (Adams and Kartsakli, 2019)
This study investigates the impact of board, CEO, and audit committee chairman busyness on the value relevance of accounting information in Saudi listed firms from 2018 to 2022. Utilizing a data of 12
