Value relevance

Xem 1-10 trên 10 kết quả Value relevance

Changes in accounting regulations toward IFRS and value relevance of accounting information- evidence from Vietnamese listed firms

This paper contributes to the discussion of the benefit of IFRS adoption by providing statistical evidence on how the new accounting regimes effect to the value relevance of accounting information (i.e. the relationship between accounting earnings, book values of equity and share price) of Vietnamese listed firms.

16p viormkorn 27-09-2024 5 3 Download

Doctoral thesis of Philosophy: Human capital expenditure pre- and post-IFRSs: its value relevance and intellectual capital productivity modelling

This study contributes to the existing literature in several ways. First of all, this is the first study to explore the changes in disclosure practices driven by IFRS adoption in terms of HCE. Although some prior literature anticipates these changes, so far no study has provide the empirical evidence.

210p runthenight04 02-02-2023 12 3 Download

Doctoral thesis of Philosophy: Corporate risk disclosure, upper management characteristics, ownership structure and firm value: Malaysian evidence

The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure.

289p runthenight04 02-02-2023 7 2 Download
Doctoral thesis of Philosophy: The value relevance of IFRS adoption: cross-country comparisons based on harmonization histories, intellectual capital disclosures and the global financial crisis

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 13 4 Download
Doctoral thesis summary: Research on high technology exports of Vietnam

The thesis presents an analysis of the current situation of Vietnam’s high-tech exports; accordingly, relevant solutions are proposed in order to improve the export quality and foster integration into global value chain to better exploit the national competitiveness.

24p cothumenhmong6 17-07-2020 16 2 Download
Summary of PhD thesis: Personal values in service consumption - An experimental study in Vietnam

The study must achieve specific objectives: adjust the scale of 'personal values', then find what aspects of'personal values' are relevant to the current market in Vietnam. Testing the concept of 'personal values' as well asits aspects corresponding to the behavioral model in some typical service industries in Vietnam. Check the reliability of the research model used in testing 'personal values' with service consumption behavior.

27p dungmaithuy 18-09-2019 12 4 Download
KPIs for Brand

KPIs for Brand refer to issues such as: Number of negative media coverages, Q Score, Brand strength, Consumer awareness, Brand relevance, Brand credibility, Brand consideration, Revenue generation capabilities of brand... invite you to consult. In addition, to learn more about KPI indicators of other departments in the business, please consult Bộ Tài Liệu Xây Dựng KPI Cho Doanh Nghiệp on TaiLieu.VN. Good luck!

4p vrohtovitamin 18-06-2019 22 1 Download
Báo cáo khoa học: Solution structure of 2¢,5¢ d(G4C4) Relevance to topological restrictions and nature’s choice of phosphodiester links

The NMR structure of 2¢,5¢ d(GGGGCCCC) was deter-mined togain insights into the structural differences between 2¢,5¢-and 3¢,5¢-linked DNA duplexes that may be relevant in elucidating nature’s choice of sugar-phosphate links to encode genetic information. The oligomer assumes a duplex with extended nucleotide repeats formed out of mostly N-type sugar puckers. With the exception of the 5¢-terminal guanine that assumes thesyn glycosyl conformation, all other bases prefer theantiglycosyl conformation. Base pairs in the duplex exhibit slide ()1.

11p awards 05-04-2013 52 4 Download
Báo cáo khoa học: Acute intermittent porphyria – impact of mutations found in the hydroxymethylbilane synthase gene on biochemical and enzymatic protein properties

Periplasmic binding proteins are abundant in bacteria by virtue of their essential roles as high-affinity receptors in ABC transport systems and chemotaxis. One of the best studied of these receptors is the so-called glucose⁄galactose-binding protein. Here, we report the X-ray structure of the Salmonella typhimuriumprotein bound to the physiologically relevant ligand, (2R)-glyceryl-b-d-galactopyranoside, solved by molecular replace-ment, and refined to 1.87 A˚ resolution with RandR-free values of 17% and 22%....

10p viettel02 22-02-2013 48 3 Download
Chapter: Privatization and regulation

The budget deficit equivalent to total government spending tax minus total government spending revenue.If income tax independently, but depend on the net income, The relevance of seaports in the efficient working of an economy cannot be understated since all goods and passengers transported by sea require the use of, at least, two ports. In the majority of countries, most international trade (export/import), and in some cases also large shares of domestic trade, is done through maritime transport.

9p nhatro75 09-07-2012 69 6 Download