Testing the Relevance of Goodwill Amortisation within the Ohlson (1995) Value Relevance Model Using Share Returns

2010 ◽  
Author(s):  
Samithamby Senthilnathan
Keyword(s):  
Value Relevance ◽  
Relevance Model

DİĞER KAPSAMLI GELİR KALEMLERİ İLE İŞLETMENİN PİYASA DEĞERİ ARASINDAKİ İLİŞKİ

2014 ◽  
Vol 1 (3) ◽  
pp. 269
Author(s):  
Serhan Gürkan ◽  
Yasemin Köse
Keyword(s):  
Financial Performance ◽  
Value Relevance ◽  
Net Income ◽  
Comprehensive Income ◽  
Income Statement ◽  
Other Comprehensive Income ◽  
The Difference ◽  
Gains And Losses

Other comprehensive income is the difference between net income as in the Income Statement and comprehensive income, and represents the certain gains and losses of the enterprise not recognized in the Profit or Loss Account. Value relevance of other comprehensive income is under discussion and considering other comprehensive income items all together might be misleading for financial performance. In the view of such information, discussing the value relevance of each other comprehensive income item, judgements are made.

The Study of Value Relevance of on Foreign Currency Transaction

2017 ◽  
Vol 35 (1) ◽  
pp. 97-120
Author(s):  
Seong Il Jeon ◽  
Ki Se Lee
Keyword(s):  
Foreign Currency ◽  
Value Relevance

Intangibles And Value Relevance Of Accounting Information: Evidence From UK Companies

2016 ◽  
pp. 437
Author(s):  
كيموش بلال ◽  
روابحي عبدالناصر
Keyword(s):  
Value Relevance ◽  
Accounting Information

The Effect of Derivatives on Accounting Value Relevance

2019 ◽  
Vol 20 (2) ◽  
pp. 39-69
Author(s):  
Jeong Ok Kim ◽  
Yoojin Shin
Keyword(s):  
Value Relevance
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