The Information Content of Earnings: The Effects of a Change in Accounting Approach
D Cabán - Journal of Corporate Accounting & Finance, 2024 - Wiley Online Library
This study leverages the adoption of ASC 606,“Revenue from Contracts with Customers,” to
examine the effects of transitioning from a rules‐based to a principles‐based approach on …
examine the effects of transitioning from a rules‐based to a principles‐based approach on …
The influence of Accounting Information Quality on Investment Decisions: Investor Perspective in the Capital Market
PS Piartrini, PAAN Putri - Dinasti International Journal of Economics …, 2024 - dinastipub.org
This article delves into the critical role of accounting information quality in sha**
investment decisions from the perspective of investors in the capital market. The research …
investment decisions from the perspective of investors in the capital market. The research …
The Impact of Changes in Accounting Approaches on the Predictive Value and Information Asymmetry of Earnings: A Literature Review on the Implementation of ASC …
This study aims to analyze the impact of changes in accounting approaches on the
predictive value of earnings and earnings information asymmetry, with a focus on the …
predictive value of earnings and earnings information asymmetry, with a focus on the …