In the last two decades, accounting literature has focused increasingly on examining value
relevance of accounting information. After the announcement of IFRS adoption, there has …

From inception to execution, United Nations Sustainable Development Goals (SDGs) are
based on multi-stakeholder partnerships. Therefore, SDGs can be described as a pragmatic …

The study examines the predictive ability of current operating cash flow and earnings on the
future operating cash flow of the National Stock Exchange-100 listed firms in India. It is a 15 …

This study examines whether the market values abnormal accruals differently in Sub-
Saharan Africa. Abnormal accruals signal managers' valuations of a firm. Alternatively …

The aim of the study is to identify the effect of a company's characteristics on human
resource disclosure index in public and private sector manufacturing companies listed in …

Capital market research examines the ability of accounting numbers to influence the stock
prices thus stock returns. This paper attempts to study the association between the …

For accounting information to be useful for decision making it is essential that it is relevant
for decision-making and should have a significant relation with stock prices or stock returns …

Value relevance (VR) of earnings and book value of equity is studied in a setting where the
International Financial Reporting Standards (IFRS) have been adopted through a …

The banking industry is very important in the financial system as commercial banks' financial
performance gives managers and policy makers great concern. However, over a third of …

Value relevance is generally considered to measure relationship between financial
information and stock performance in the market. Though there exist different views of value …