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The Value-Relevance of R&D Expenditure: Experience from China
2010 Edition, August 1, 2010 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

This paper investigates the value-relevance of research and development (R&D) expenditures in China for the first time by using a sample of all Chinese listing companies' data, the results indicate that...

The Relative and Incremental Value Relevance of Nonfinancial Information
2008 Edition, October 1, 2008 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

With the changes in the business environment, the ability of financial information to adequately reflect a firm's value is increasingly being questioned. To overcome the shortcomings of the accounting-based performance systems, nonfinancial...

The value-relevance of R&D capitalization: evidence from the GEM board in China
2014 Edition, August 1, 2014 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

The new accounting standards adopted in China in 2007 allow conditional capitalization of R&D expenditure. An investigation of the capital market reaction of R&D expenditure becomes an important issue. This paper...

Accounting Information Value Relevance of Dual-listing Company
2007 Edition, June 1, 2007 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

We study the value relevance of accounting earning information of dual-listing companies. We find that the accounting earning information according to HK-GAAP (or IASs) is useful for H share, the investors in A share markets prefer unexpected EPS to...

An Examination of Value Relevance of Assets Impairment Based on the Loss Listed Companies
2007 Edition, June 1, 2007 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

In this paper, the value relevance of asset impairment of the loss listed companies is studied. The study shows: in total, the value relevance of the accounting earnings of the loss listed companies is...

Study of Value-Relevance between Chinese Stock Market Investment and Accounting Information
2010 Edition, November 1, 2010 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

In this paper, the value-relevance of the Chinese stock market investment and accounting information is studied from three aspects of the stock price, stock value and stock risk. It is found that, in terms of the...

Value relevance of comprehensive income in small and medium-size enterprises
2014 Edition, June 1, 2014 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

Based on the data of annual financial statements in 2012 from small and medium-sized enterprises board (SMEs) on the Shenzhen Stock Exchange, this paper conducts an empirical study through the price model after the interpretation of NO.3 of...

The value-relevance of the new Chinese accounting standards
2008 Edition, September 1, 2008 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

On Dec. 15, 2006 Chinese MOF issued a set of new accounting standards (new CAS). The new CAS is regarded to be converging to international accounting standards and supposed to be more value-relevant. Does the New CAS is more value-relevant or has...

The value-relevance of fundamentals: Evidence from listed agribusiness firms in China
2010 Edition, October 1, 2010 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

This research aims at assessing the value relevance of fundamentals in listed agribusiness firms in China. Due to the particularity of the agricultural industry, the quality of the fundamentals draws concern from...

The value relevance of net income vs. impairment items in Chinese listed agribusinesses
2009 Edition, September 1, 2009 - IEEE - Institute of Electrical and Electronics Engineers, Inc.

This paper examines the value relevance of net income vs. impairment in Chinese listed agribusinesses. By linking valuation analysis with earnings time-series properties, we present additional evidence to support value relevance for listed...

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