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Significance of value relevance increase after the IFRS adoption.

Figshare2018-11-21 更新2026-04-29 收录

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Significance of value relevance increase after the IFRS adoption.

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创建时间：

2018-11-21

会计信息价值相关性

国际财务报告准则

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/

DataCite Commons2021-03-26 更新70

Variables definitions and measurements.

公司治理效应

会计信息价值相关性

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

NIAID Data Ecosystem40

The results of Generalized Linear Models (GLM) of the effect of busyness on the value relevance of accounting information.

会计信息价值相关性

企业繁忙度影响

The results of Generalized Linear Models (GLM) of the effect of busyness on the value relevance of accounting information.

Figshare2025-01-15 更新20

Data for “Increase in leverage driven by International Financial Reporting Standards adoption"

会计准则影响评估

杠杆分析

The Adoption of International Financial Reporting Standards (IFRS) in Brazil has improved corporate governance practices and information available to investors, providing greater transparency. Despit

NIAID Data Ecosystem60

Assessing Linear Models of Value Relevance: Do They Capture What They Should?

会计信息价值相关性

分位数回归财务计量

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.

Figshare2017-04-01 更新30

Significance of value relevance increase after the IFRS adoption.

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