Browsing Economic and Management Sciences by Subject "Value-relevance"

Browsing Economic and Management Sciences by Subject "Value-relevance"

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  • Acquisitions and the value versus growth phenomenon 
    Badenhorst, Wessel M. (Emerald, 2016)
    PURPOSE : To investigate whether investors value the future growth from acquisitions and the subsequent realisations thereof accurately. DESIGN / METHPDOLOGY / APPROACH : The paper calculates conventional and adjusted ...
  • The value-relevance of goodwill reported under IFRS 3 versus IAS 22 
    Eloff, Anne-Marie; De Villiers, Charl Johannes (Routledge, 2015-02)
    The application of International Financial Reporting Standard (IFRS) 3, which became compulsory for financial periods beginning on or after 31 March 2004, significantly changed the initial and subsequent measurement of ...
  • The value-relevance of listed associates : a cross-country Investigation 
    Badenhorst, Wessel M.; Brummer, L.M., 1940-; De Wet, Johannes H.v.H. (Johannes Hendrik van Heerden) (Routledge, 2016)
    Prior research findings are not conclusive on whether or not equity accounted carrying amounts and disclosed fair values of listed associates are value-relevant in different countries. Using a variety of statistical methods, ...