Relevant bibliographies by topics / Relevance of accounting information

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Relevance of accounting information'

Author: Grafiati
Published: 4 June 2021
Last updated: 3 February 2022

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Journal articles on the topic "Relevance of accounting information"

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Wijewardana, W. Percy. "Value relevance of accounting and Non-Accounting information." ACADEMICIA: An International Multidisciplinary Research Journal 8, no. 2 (2018): 5. http://dx.doi.org/10.5958/2249-7137.2018.00006.x.

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Shamki, Dhiaa. "Owners’ Equity and Accounting Information Relevance." Procedia - Social and Behavioral Sciences 164 (December 2014): 194–200. http://dx.doi.org/10.1016/j.sbspro.2014.11.067.

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Shamki, Dhiaa, and Ibrahim Khalaf Alulis. "Company's Characteristics and Accounting Information Relevance." Universal Journal of Accounting and Finance 4, no. 3 (June 2016): 107–16. http://dx.doi.org/10.13189/ujaf.2016.040302.

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Azar, Nasrin, Zarina Zakaria, and Noor Adwa Sulaiman. "The Quality of Accounting Information: Relevance or Value-Relevance?" Asian Journal of Accounting Perspectives 12, no. 1 (February 28, 2019): 1–21. http://dx.doi.org/10.22452/ajap.vol12no1.1.

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윤성용, 이호섭, and 박종혁. "Value Relevance of Accounting Information in KOSDAQ." Management & Information Systems Review ll, no. 25 (June 2008): 203–22. http://dx.doi.org/10.29214/damis.2008..25.008.

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Appiah, Kingsley Opoku, and Owusu Acheampong. "Has traditional accounting information lost its relevance?" Journal of Financial Reporting and Accounting 17, no. 3 (September 2, 2019): 554–70. http://dx.doi.org/10.1108/jfra-05-2016-0037.

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Purpose This paper aims to examine whether traditional accounting information has lost its relevance in the context of sub-Sahara Africa. Specifically, the study examines whether historical cost and inflation-adjusted data are related to the market value of equity and stock returns on the Ghana Stock Exchange (GSE). Design/methodology/approach The authors collect firm-specific data from annual reports of 20 listed firms from the GSE over the period 2007-2012. The authors use ordinary least squares and two stage least square (2SLS) to examine the value relevance of historical and inflation-adjusted income and equity. Findings The results suggest that the market equity is related to both historical-cost and inflation-adjusted earnings. Market return is also associated with both historical-cost and inflation-adjusted earnings and book value. Overall, the authors conclude that inflation-adjusted information content is more value relevant than the traditional cost accounting information. Research limitations/implications The findings are a wake-up call to policymakers and practitioners in formulating financial reporting policies. This study, however, focuses on only non-financial listed firms on the GSE. Thus, the results may not be valid for all companies in Ghana. Practical implications The finding has an implication on the choice of valuation used in the preparation and reporting of financial statements. Accordingly, the authors offer policy directions to financial reporting regulatory authorities to enhance the value relevance of accounting information. Social implications Regulators, especially the GSE may improve life of investors if the recommendations are transformed into directives that will help enhance the quality of financial reporting. Originality/value The findings suggest that inflation-adjusted data are more relevant in countries with extreme inflationary trend and lax International Financial Reporting Standards compliance enforcement. The results also lend support for the current cost accounting theory.
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Krismiaji, Krismiaji. "AUDIT COMMITTEE AND ACCOUNTING INFORMATION VALUE RELEVANCE." Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi 4, no. 1 (November 30, 2020): 1–16. http://dx.doi.org/10.35837/subs.v4i1.752.

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This paper describes the results of empirical research investigated the effect of audit committee characteristics (AC) on the accounting information value relevance (VR) for Indonesian companies in 2014 - 2018. VR is measured using the Ohlson Model, while AC is measured using its members and its independence members. By using data of 590 firm-years, this study found that the size of the committee audit and the AC independence positively affects the value relevance of EPS. Yet, the AC size affects negatively the BVS value relevance whereas the AC independence does not affect BVS value relevance. These results enrich the literature of value relevance, especially in connection to the AC characteristics.
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윤소라. "Accounting Standards Choice and the Value Relevance of Accounting Information." Korea International Accounting Review ll, no. 82 (December 2018): 133–53. http://dx.doi.org/10.21073/kiar.2018..82.007.

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Naimah, Zahroh. "Bias in Accounting and the Value Relevance of Accounting Information." Procedia Economics and Finance 2 (2012): 145–56. http://dx.doi.org/10.1016/s2212-5671(12)00074-3.

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Pratama, Maylady Nanda. "Fungsi Corporate Social Responsibility Disclosure dan Independent Commissioning: Relevancy Of Accounting Information." el-Qist : Journal of Islamic Economics and Business (JIEB) 10, no. 1 (June 2, 2020): 69–88. http://dx.doi.org/10.15642/elqist.2020.10.1.69-88.

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This research specifically aims to determine the moderating effect of CSR disclosure on the relevance of earnings value and book value. In addition, this study also aims to prove the different effects of CSR disclosure moderation on the relevance of earnings and book values ??in companies that have and do not have an independent board of commissioners. In this journal the accounting information reviewed includes the value of earnings and book value. Profit is the information in financial statements that is most often used by investors in company valuations. Book value is very important and cannot be ignored in measuring the relevance of earnings. Accounting information is said to have value relevance if the accounting information can be used to predict the market value of the company. In addition, this study also examines the differences in the effect of CSR exposure on earnings and book values ??for companies that have Independent commissioning and companies that do not have Independent commissioning. Non-financial information that also plays a role in value relevance is a corporate governance mechanism. The corporate governance mechanism adopted by the company includes establishing an independent board of commissioners. The test results show that earnings and book values ??have value relevance. The moderating effect of CSR disclosure on the relevance of earnings and book values ??shows that CSR disclosure decreases the relevance of earnings but increases the relevance of book values. From the results of the Chow test results indicate that there are differences in the CSR moderation coefficient on the relevance of earnings and book values ??in companies that do not have Independent commissioning. Key words: value relevance; earnings; book value; independent board of commissioners. ABSTRAK: Penelitian ini secara spesifik bertujuan untuk mengetahui efek moderasi pengungkapan CSR terhadap relevansi nilai laba dan nilai buku. Selain itu, penelitian ini juga bertujuan untuk membuktikan perbedaan efek moderasi pengungkapan CSR terhadap relevansi nilai laba dan nilai buku pada perusahaan yang memiliki dan tidak memiliki Dewan Komisaris Independen. Dalam jurnal ini informasi akuntansi yang dikaji meliputi nilai laba dan nilai buku. Laba merupakan informasi dalam laporan keuangan yang paling sering dipakai oleh para investor dalam penilaian perusahaan. Nilai buku sangatlah penting dan tidak dapat diabaikan dalam pengukuran relevansi nilai laba. Informasi akuntansi dikatakan memiliki relevansi nilai jika informasi akuntansi tersebut bisa digunakan untuk memprediksi nilai pasar perusahaan Selain itu Pada penelitian kali ini juga mengkaji perbedaan pengaruh pendedahan CSR terhadap nilai laba dan nilai buku untuk perusahaan yang memiliki independent commissioning dan perusahaan yang tidak memiliki independent commissioning. adapun Informasi non keuangan yang turut berperan dalam relevansi nilai adalah mekanisme corporate governance. Mekanisme corporate governance yang diterapkan oleh perusahaan antara lain adalah dengan membentuk dewan komisaris independen. Hasil pengujian menunjukkan bahwa laba dan nilai buku memiliki relevansi nilai. Efek moderasi pengungkapan CSR terhadap relevansi nilai laba dan nilai buku menunjukkan bahwa pengungkapan CSR menurunkan relevansi nilai laba namun meningkatkan relevansi nilai nilai buku. Dari hasil Hasil uji Chow menunjukkan bahwa terdapat perbedaan koefisien moderasi CSR terhadap relevansi nilai laba dan nilai buku pada perusahaan yang tidak memiliki Independent commissioning.
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Dissertations / Theses on the topic "Relevance of accounting information"

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Brimble, Mark Andrew, and m. brimble@griffith edu au. "The Relevance of Accounting Information for Valuation and Risk." Griffith University. School of Accounting, Banking and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20030829.120234.

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A key theme in capital markets research examines the relationships between accounting information and firm value. Two concerns relating to the value relevance of accounting information are: (1) concerns over the explanatory and predictive power of the evidence presented in the prior literature (Lev, 1989); and (2) the evidence of a deterioration in the association between accounting information and stock prices over the past four decades (Collins, Maydew and Weiss, 1997; Francis and Schipper, 1999; Lev and Zarowin, 1999). These concerns provide the key motivation for this thesis which examines: (1) the usefulness of the clean surplus accounting equation in valuation; (2) the role of accounting information in estimating and predicting systematic risk and; (3) the changing nature of the relationship between accounting information, stock prices and risk over time. The empirical research provides evidence of the value-irrelevance of the clean surplus equation and that controlling for the functional form of the earnings-returns relationship is more important. Evidence is also provided that accounting variables are highly associated with M-GARCH risk betas and also possess predictive ability relative to these risk measures. Finally, the relationships between stock prices, risk models and accounting information are shown to have not deteriorated over time, contrary to prior evidence. Rather, the functional form of the relationship has changed from linear to a non-linear arctan association. Overall, accounting information continues to play the central role in the determination of stock prices and risk metrics.
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McDowell, Evelyn Aniton. "Reciprocity and Financial Information Relevance." Case Western Reserve University School of Graduate Studies / OhioLINK, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=case1144437522.

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O'Connell, Vincent Raymond. "The stewardship relevance of accounting information and the stewardship - valuation association." Thesis, London School of Economics and Political Science (University of London), 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.252152.

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Miarons, Blanco Meritxell. "Historical cost versus fair value of biological assets: Relevance of accounting information." Doctoral thesis, Universitat de Barcelona, 2019. http://hdl.handle.net/10803/667858.

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This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets.
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Al, Barrak Thamir. "Value relevance and predictive ability of financial statement information : the case of Saudi Arabia." Thesis, University of Portsmouth, 2011. https://researchportal.port.ac.uk/portal/en/theses/value-relevance-and-predictive-ability-of-financial-statement-information(e1269ccc-ce55-4761-9c48-f00e9c245d16).html.

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The Saudi financial reporting environment witnessed significant development in the past two decades, which is evidenced by the incorporation of the Saudi accounting standard setter (Saudi Organization for Certified Public Accountants (SOCPA)) and its subsequent development of the accounting profession. The main objective of this study is to investigate whether developments in financial reporting following SOCPA’s inception resulted in financial statement information being more value relevant over time. This study focuses solely on quantitative methods and employs secondary data in addressing the research questions. This study uses adjusted R² as a primary metric for measuring value relevance. Value relevance of accounting information has been investigated through its association with contemporaneous market values and future cash flow-predictive ability studies. The theoretical frameworks of Ohlson (1995)and Easton and Harris (1991) have been used to specify the relationship between accounting information and market values. To link accrual-based earnings and accrual components with future cash flows, the theoretical frameworks of Dechow, Kothari and Watts (1998) and Barth, Cram and Nelson (2001) have been used. A sample of firms listed in the Saudi Stock Market during the 1993–2009 time period has been used. The total number of observations included in the sample is 997 from 97 firms, which excludes firms in the banking and insurance sectors. The main findings of the value relevance of accounting information in equity valuation are: First, earning (book value) coefficients were found to be significant in (nine) all years in the price regressions. Second, earning levels and changes have not been found significantly related to stock returns in all years. Third, hedge portfolio strategies based on pre-knowledge of accounting information yielded non-zero returns. Fourth, the explanatory power of the price model increased from the 1993–1997 to the 1998–2003 time period and declined in the following time period. Fifth, the explanatory power of the return model shows no significant change over time. Sixth, earnings are not value-relevant in equity valuation for loss-making firms, while book value is value-relevant for the 1993–1997 and 1998–2004 time periods. Earnings are only asymmetrically timely in reflecting good and bad news in the 1998–2003 and 2004–2009 time periods. Findings from the predictive ability of future cash flows show that earnings provide incremental explanatory power beyond that provided by current cash flows in all three pooled cross sections. Earnings’ accrual components have also been found been found to significantly provide incremental explanatory power beyond that provided by current cash flows in predicting future cash flows. These two measures did not witness any significant change over time. Earnings as a summary measure have not been found to outperform current cash flows in their predictive ability except for three years. This study concludes that accounting information has been value relevant during the entire period of this study and that an increase in value relevance might only be present in the early period of this sample.
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Ruhupatty, Leroy. "The value relevance and reliability of information provided with respect to non-current assets under Australian GAAP /." Connect to this title, 2007. http://theses.library.uwa.edu.au/adt-WU2008.0031.

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Nilsson, Henrik. "Essays on the value relevance of financial statment information." Doctoral thesis, Umeå University, Business Administration, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-195.

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This thesis consists of an introductory chapter and four self-contained essays on the value relevance of financial statement information.

Essay 1: The purpose of this essay is to examine relevance of environmental information from an investor’s perspective. The study proposes that the market value of companies will reflect both financial and environmental performance. The theoretical foundation of the study is the accounting based valuation theory outlined by Ohlson (1995). This study provides new insights into how environmental performance is reflected in the market value of Swedish companies listed on the Swedish Stock market.

Essay 2: In financial accounting research, much effort has been devoted to study the relation between accounting earnings and stock prices. The primary purpose of the second essay is to investigate the effect of alternative return-earnings model specifications to the estimated returns-earnings relation, that is, the earnings response coefficients. The returns-earnings models investigated include the traditional earnings levels and changes, and models including analysts’ earnings forecasts based on Ohlson’s (1995) extended residual income model.

Essay 3: Fundamental analysis research that focuses on the use of accounting information to estimate equity value, has surfaced as a central theme in market based accounting research of the 1990s (Lee, 1999). The purpose of third essay is to compare two different approaches to valuation based on the theory presented in Ohlson (1995) in terms of explanatory and predictive power of the value estimates. Both approaches are implemented with and without the use of analysts forecasts.

Essay 4: In this essay data from the Swedish stock market is used to investigate the profitability of two different types of investment strategies based on fundamental-to-value ratios and past insider trading activity. The purpose of the research is to explore four related research questions: (i) Do accounting based trading strategies generate abnormal returns on the Swedish stock market?; (ii) Do trading strategies based on insider trading behaviour generate abnormal returns on the Swedish stock market?; (iii) Do insiders who buy stocks tend to favour value stocks and do insiders who sell stocks tend to dispose growth stocks?; and (iv) Are insiders able to discriminate between temporary high/low fundamentals and temporary low/high prices when buying/selling value stocks and growth stocks?

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Schaberl, Philipp D. "Essays on the value-relevance of earnings expectations and the influence of disclosure policy on analyst behavior." University of Cincinnati / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1337717709.

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Ruhupatty, Leroy. "The value relevance and reliability of information provided with respect to non-current assets under Australian GAAP." UWA Business School, 2008. http://theses.library.uwa.edu.au/adt-WU2008.0031.

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[Truncated abstract] Following the introduction in 1999 of Australian Accounting Standard Board (AASB) 1041: 'Revaluations of Non-Current Assets' (Australian Accounting Standards Board 2001a), this study set out to examine the impact of the introduction of this new standard on: the number (percentage) of Australian firms revaluing various classes and submajor classes of non-current assets; and the value relevance and reliability of the information provided with respect to various sub-major classes of non-current assets. The study also set out to examine the apparent motivations for Australian companies electing the fair value (FV) basis, rather than the historic cost (HC) basis, for reporting property, plant and equipment (PP&E). The sample analysed in this study consisted of Australian Stock Exchange (ASX) listed firms that were included in each of the Connect4, Aspect Financial and Core Research Data (CRD) databases. After excluding firms not covered by all three databases and firms where there were missing data problems, 398 and 424 firms were left in the 1999 and 2002 samples, respectively. Of the 398 and 424 firms, there were 194 firms that were common to both sample periods and a separate analysis of these 'common' firms allowed a 'like-for-like' comparison to be made. The financial year ending June 30, 1999 provides data under the previous standard AASB 1010 (Australian Accounting Standards Board 2000) before the introduction of AASB 1041, while the financial year ending 30 June 2002 provides data under AASB 1041 (the new standard). ... At the disaggregated level (that is, for various sub-major classes of non-current assets), it appears that there was a decline in the number (percentage) of firms choosing to revalue investment property, property, and plant and equipment, while there was no change in the number (percentage) of firms choosing to revalue listed or unlisted investments. It appears that AASB 1041's requirement to revalue frequently when the FV basis was adopted discouraged firms from choosing the FV basis for some asset classes, presumably because the costs associated with frequent revaluations outweighed the perceived benefits. In terms of value relevance, the results suggest that where the variables of interest are scaled there was no improvement in the value relevance of the information provided by Australian companies following the introduction of AASB 1041. However, the results from the unscaled regressions do not support this conclusion and instead suggest that the introduction of AASB 1041 was associated with an overall improvement in the value relevance of the information provided with respect to the various sub-major classes of non-current assets investigated in this study. Resolution of this conflicting result is beyond the scope of this dissertation and is an issue worthy of future research. In terms of reliability, the results suggest that the introduction of AASB 1041 was generally associated with: an improvement in the reliability of information reported with respect to non-current assets reported at FV; and a deterioration in the reliability of information reported with respect to non-current assets reported at HC. Finally, with respect to the potential motivations behind a company's choice of the FV basis for reporting PP&E, the results suggest that firms are motivated to revalue PP&E to: improve their borrowing capacity; for signalling purposes; and to reduce information asymmetry.
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Aleksanyan, Mark. "Valuation and value relevance of the firm-level, and geographic and business segment-level accounting information." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/958/.

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In this study, I empirically examine the valuation and value relevance characteristics of specific consolidation and segment-disaggregated corporate financial information. On the consolidation level, I investigate the relationships (in terms of value relevance and pricing) between the UK firms’ equity market values and the firm-level contemporaneous equity book values, earnings and dividends. The objective here is identify and explore factors and contexts that impact on the value relevance and pricing of consolidated financial statement information reported by UK publicly traded firms over the period from 1987 to 2002. On the segmental level, the study capitalises on the insights gained from the consolidated level findings and investigates (i) whether financial information, on specific geographic and line-of-business segments’ operations of a cross-section of UK multi-segment firms, is associated with the equity market value of the entire firm (i.e., value relevant); (ii) whether such operations are being differentially priced (by the stock market) into the equity market value of the firm; and (iii) how the factors/contexts affecting value relevance and pricing of the firm-level accounting fundamentals impact on the value relevance and pricing of the segment-level results. Additionally, this study provides further empirical evidence on the adequacy of the UK segment reporting accounting standard SSAP 25, and the quality of segment disclosures in the UK. The employed valuation model represents a fusion of valuation frameworks developed in earlier studies [e.g., Edwards and Bell (1961), Peasnell (1981, 1982), Ohlson (1989, 1995), Rees (1997), Garrod and Rees (1998), Wysocki (1998)]. On the consolidated-level, the model expresses the size-deflated equity market value of the firm as a linear function of size-deflated equity book value, earnings for ordinary, dividends for ordinary shareholders and additional control/dummy variables. In the segment-level analysis, the earnings variable is further disaggregated into its segment-level elements. With regard to the firm-level analysis, the study uncovers a range of contexts and factors that affect the value relevance and pricing of specific accounting value drivers. Among these are: the sign of reported earnings and book values; whether the firm trades at a premium/discount to its book value; the economic periods; the dividend status of the firm; diversification profile of the firm; and the industrial affiliation of the firm. In addition, the firm-level analysis indicates that the industrially diversified firms have lower valuation than the focused firms, while the geographically diversified firms have higher valuation than the domestic firms.
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Books on the topic "Relevance of accounting information"

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Johnson, H. Thomas. Relevance regained: From top-down control to bottom-up empowerment. New York: Free Press, 1992.

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Solomon, Jerrold M. Accounting for world class operations: A practical guide for providing relevant information in support of the lean enterprise. Fort Wayne, Ind: WCM Associates, 2007.

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Paolone, Francesco. Accounting, Cash Flow and Value Relevance. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50688-9.

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Clarke, Peter J. Increasing the relevance of management accounting. Dublin: University College Dublin (Centre for Accounting and Taxation Research), 1994.

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Clarke, Peter J. The need for relevance in management accounting. Dublin: University College Dublin (Centre for Accounting and Taxation Research), 1992.

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Chang, james Jinho. The Decline in value relevance of earnings and book values. Ann Arbor, Mich: UMI Dissertation Services, 2002.

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Hall, James A. Accounting information systems. Minneapolis/St. Paul: West Pub. Co., 1995.

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Summers, Edward L. Accounting information systems. Boston: Houghton Mifflin Co., 1988.

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S, Hopwood William, ed. Accounting information systems. Boston: Prentice Hall, 2010.

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B, Dull Richard, ed. Accounting information systems. 8th ed. Australia: South-Western/ Cengage Learning, 2010.

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Book chapters on the topic "Relevance of accounting information"

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Paolone, Francesco. "The Value Relevance of Accounting Information and Cash Flows: A Review of Prior Studies and Models." In SpringerBriefs in Accounting, 37–52. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-50688-9_4.

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Ouda, Hassan. "Accounting and Politicians: A Theory of Accounting Information Usefulness." In Practice-Relevant Accrual Accounting for the Public Sector, 255–306. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-51595-9_7.

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Bochicchio, Mario, and Antonella Longo. "About the Relevance of eDemocracy in Italian Regional Websites." In Information Systems: Crossroads for Organization, Management, Accounting and Engineering, 27–34. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_4.

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Zhang, Guochang. "Valuing Multiple-Segment Firms: How Segment-Level Data Are Incrementally Relevant." In Accounting Information and Equity Valuation, 115–33. New York, NY: Springer New York, 2013. http://dx.doi.org/10.1007/978-1-4614-8160-7_7.

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Demirci, Suayyip Doguş, and Feyyaz Zeren. "The Investigation of Accounting Value Relevance in the Information Technologies Sector: Evidence from Turkey." In Auditing Ecosystem and Strategic Accounting in the Digital Era, 403–21. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_19.

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Nishimura, Akira. "Transplanting Japanese Management Accounting and Cultural Relevance." In Management Accounting, 56–69. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403948151_5.

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Harper, Harriet. "Business Accounting." In Information Technology, 33–37. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-11675-1_7.

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Harper, Harriet. "Business Accounting." In Information Technology, 33–37. London: Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-10097-2_7.

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Scapens, Robert W. "Information Economics." In Management Accounting, 114–26. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_8.

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Scapens, Robert W. "Information Economics." In Management Accounting, 108–20. London: Macmillan Education UK, 1985. http://dx.doi.org/10.1007/978-1-349-18054-7_8.

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Conference papers on the topic "Relevance of accounting information"

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Naimah, Zahroh. "Bias in Accounting and the Value Relevance of Accounting Information." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af70.

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Lu Jing and Liu Yuanyuan. "Accounting Information Value Relevance of Dual-listing Company." In 2007 International Conference on Service Systems and Service Management. IEEE, 2007. http://dx.doi.org/10.1109/icsssm.2007.4280260.

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Lutfillah, Novrida Qudsi, Yenni Mangoting, and Riesanti Edie Wijaya. "Relevant Accounting Information Systems." In 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.030.

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Gu, Jinxing, and Shihui Du. "Research on the Relevance of Big Data Accounting and Financial Information." In 2020 International Conference on Big Data Economy and Information Management (BDEIM). IEEE, 2020. http://dx.doi.org/10.1109/bdeim52318.2020.00013.

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Fernando, Kenny, Rina Dharmawati, Dewi Sriani, Elvia R. Shauki, and Vera Diyanty. "Does Integrated Reporting Approach Enhance the Value Relevance of Accounting Information?: Evidence from Asian Firms." In 6th International Accounting Conference (IAC 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iac-17.2018.20.

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Liu, Ran, Jihui Sun, and Lantian Jiang. "Study of Value-Relevance between Chinese Stock Market Investment and Accounting Information." In 2010 International Conference on E-Product E-Service and E-Entertainment (ICEEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/iceee.2010.5660157.

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Febriana, Annisa, Fatia Rahmadini, Elvia R. Shauki, and Vera Diyanty. "Value Relevance Using Accounting Information and Market Reaction to Tax Amnesty in Indonesia." In Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/apbec-18.2019.34.

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Rakoto, Philémon. "The moderating effect of executive stock options on the value relevance of financial information." In 3rd Annual International Conference on Accounting and Finance (AF 2013). Global Science and Technology Forum Pte Ltd, 2013. http://dx.doi.org/10.5176/2251-1997_af13.58.

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"The Value Relevance of Accounting Information Based on IFRS in the Netherlands and the UK." In rd Joint International Conference on Accounting, Business, Economics and Politics. Tishk International University, 2021. http://dx.doi.org/10.23918/icabep2021p21.

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Puspitasari, Elen, Bambang Sudiyatno, Yeye Susilowati, and Jennyfer Jessica Efendi. "Relevance of Top Management Support, Personal Capabilities, Formalisation of Information System Development on the Performance of Accounting Information Systems at Expedition Companies." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.092.

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Reports on the topic "Relevance of accounting information"

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Myers, Stewart. Signaling and Accounting Information. Cambridge, MA: National Bureau of Economic Research, December 1989. http://dx.doi.org/10.3386/w3193.

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McCloghrie, K., J. Heinanen, W. Greene, and A. Prasad. Accounting Information for ATM Networks. RFC Editor, February 1999. http://dx.doi.org/10.17487/rfc2512.

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Novak, J. IP Flow Information Accounting and Export Benchmarking Methodology. RFC Editor, July 2012. http://dx.doi.org/10.17487/rfc6645.

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Cummins, Jason, Trevor Harris, and Kevin Hassett. Accounting Standards, Information Flow, and Firm Investment Behavior. Cambridge, MA: National Bureau of Economic Research, March 1994. http://dx.doi.org/10.3386/w4685.

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Gilligan, Kimberly V., and John A. Oakberg. Nuclear Material Accounting and Reporting Information Systems: Capabilities Review. Office of Scientific and Technical Information (OSTI), October 2014. http://dx.doi.org/10.2172/1162083.

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Levina, T. A., and I. V. Sokratova. The distance learning course «Information technologies in accounting and reporting». OFERNIO, December 2018. http://dx.doi.org/10.12731/ofernio.2018.23534.

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Maggio, Marco Di, Francesco Franzoni, Amir Kermani, and Carlo Sommavilla. The Relevance of Broker Networks for Information Diffusion in the Stock Market. Cambridge, MA: National Bureau of Economic Research, June 2017. http://dx.doi.org/10.3386/w23522.

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Robayo Botiva, Diana María. Brief Current Context of the Types of Electronic Commerce in Colombia. Ediciones Universidad Cooperativa de Colombia, April 2021. http://dx.doi.org/10.16925/gclc.17.

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Abstract:
In the current context, e-commerce has improved significantly as consumers have increased online shopping in different sectors of the economy. Therefore, the term “e-commerce” is becoming increasingly well-known and relevant for conducting business transactions. In addition, the current context of the COVID-19 pandemic has contributed to the extreme growth of e-commerce, and in the long term it will be a vital part of companies to achieve a greater competitive advantage as it offers benefits to the end consumer. However, it is important to note that there will be technological and non-technological limitations that will affect its growth. Nevertheless, the advance of information and communication technologies (ICTS) will tend to correct these limitations, consolidating the generalized increase of e-commerce worldwide. Consequently, it is pertinent that students of economics, administrative and accounting sciences, engineering, among others, expand their knowledge in e-commerce and thus be at the forefront of the different issues surrounding the digital transformation in companies and the digital economy.
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McCloghrie, K., J. Heinanen, W. Greene, and A. Prasad. Managed Objects for Controlling the Collection and Storage of Accounting Information for Connection-Oriented Networks. RFC Editor, February 1999. http://dx.doi.org/10.17487/rfc2513.

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Crucini, Mario, Mototsugu Shintani, and Takayuki Tsuruga. Accounting for Persistence and Volatility of Good-Level Real Exchange Rates: The Role of Sticky Information. Cambridge, MA: National Bureau of Economic Research, October 2008. http://dx.doi.org/10.3386/w14381.

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