Access the full text.
Sign up today, get unlimited access with DeepDyve Pro!
that it provides the most transparent and relevant information for investors’ decision making ( Ahmed, Kilic, and Lobo [2011 ]), fair value accounting has been criticized and resisted by various user groups ( Hodder ...
profession and the traditional financial reporting model has been aggressively challenged. A large body of empirical accounting research has documented a decline in the value relevance of conventional ...
the financial information and different financial ratios to nonfinancial aspects that need specific consideration in a retail investment environment.Research limitations/implicationsRetail property is considered ...
attention on so-called nonfinancial interests has led to long lists of disclosures that produce an information overload and distract from the multiple biases associated with financial conflicts of interest ...
) and nonfinancial performance (CR). Shared values Shared values is the degree to which partners own shared beliefs about what actions, objectives, and policies are essential, acceptable, and correct [98 ...
[9]. In addition, pressures to create shareholder value [10], technological changes [11], trust structures [12], growth in the cash holdings of nonfinancial firms [13], and government subsidies affect ...
Online. We also searched and copied from each journal’s website any standardized COI disclosure form and information relevant to COI disclosure requirements. As research articles were more likely ...
Abstract Macro-finance analyses commonly link firms’ borrowing constraints to the liquidation value of physical assets. For U.S. nonfinancial firms, we show that 20% of debt by value is based ...
indicate that a firm is more likely to have a nonfinancial block if it is smaller, younger, or riskier (measured by return volatility) or has a less-liquid stock, a lower Tobin’s q value , or a higher ...
of the sociology of knowledge (e.g. Swidler and Arditi, 1994), the study seeks to further our understanding of the knowledge practices through which finance is rendered relevant to everyday life sensibilities ...
Access the full text.
Sign up today, get unlimited access with DeepDyve Pro!