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29 Μαΐ 2019 · In the last two decades, accounting literature has focused increasingly on examining value relevance of accounting information. After the announcement of IFRS adoption, there has been a growth in the literature, which links value relevance of accounting information with IFRS adoption.
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Value relevance of accounting information and stock market...
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30 Ιουλ 2020 · This theory is based on three different assumptions: It assumed that market are efficient, usually a semi-strong efficient. It assumed that value of current market price is determined by accounting information.
15 Οκτ 2023 · This research seeks to develop a theory of information exchange that would help to understand and explain the phenomena of information exchange among multi-stakeholders with a focus on the decision-making process.
8 Μαΐ 2022 · In accounting theory, fair value is the price of an asset, good, or service that most accurately reflects current and realistic conditions (Previts et al. 2011). Fair value can be distinct from other kinds of value, such as market value and historical value.
Accounting theory is defined as a cohesive set of conceptual, hypothetical and pragmatic proposition explaining and guiding the accountant's actions in identifying, measuring and communicating economic information to users of financial statement, (American Accounting Association (A.A.A). 1966).
5 Αυγ 2005 · So far three approaches have been employed in normative accounting research. These are (a) inductive model, (b) deductive model, and (c) the decision usefulness approach.
1 Μαΐ 2015 · This paper reviews agency theory and its application to accounting issues. I discuss the formulation of models of incentive problems caused by moral hazard and adverse selection problems.
