Have a personal or library account? Click to login
Comparative Value Relevance of Main Accounting Figures in France and the United Kingdom Cover

Comparative Value Relevance of Main Accounting Figures in France and the United Kingdom

Open Access
|Mar 2022

References

  1. Abeifaa Der, B., Polak, P., & Masri, M. (2016). Investigation on the value relevance of accounting information: evidence from incorporated companies in the Singapore capital market. Investment Management and Financial Innovations, Vol. 13, Issue 3, 9-21, available at: http://doi.org/10.21511/imfi.13(3).2016.01.10.21511/imfi.13(3).2016.01
  2. Adwan, S., Alhaj-Ismail, A., & Girardone, C. (2020). Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis. Journal of International Accounting, Auditing and Taxation, Vol. 39, 100320, available at: https://doi.org/10.1016/j.intaccaudtax.2020.10032010.1016/j.intaccaudtax.2020.100320
  3. Aksu, M., Cetin, A.T., & Mugan, C.S. (2017). Value Relevance of Accounting Data in an Emerging Market: Did Accounting Reforms Make a Difference? Accounting and Corporate Reporting – Today and Tomorrow, Soner Gokten, IntechOpen, available at: http://doi.org/10.5772/intechopen.69103.10.5772/intechopen.69103
  4. Alshehabi, A., Georgiou, G., & Ala, A. S. (2021). Country-specific drivers of the value relevance of goodwill impairment losses. Journal of International Accounting, Auditing and Taxation, 43, 100384, available at: https://doi.org/10.1016/j.intaccaudtax.2021.10038410.1016/j.intaccaudtax.2021.100384
  5. Ball, R., & Brown, P. (1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, Vol. 6, Issue 2, 159-178, available at: https://doi.org/10.2307/249023210.2307/2490232
  6. Barth, M.E., Beaver, W.H., & Landsman, W.R. (2001). The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View. Journal of Accounting and Economics, Vol. 31, Issue 1-3, 77-104.10.1016/S0165-4101(01)00019-2
  7. Black, E.L., & White, J.J. (2003). An International Comparison of Income Statement and Balance Sheet Information: Germany Japan and the US. European Accounting Review, Vol. 12, Issue 1, 29-46, available at: https://doi.org/10.1080/0963818022000001127.10.1080/0963818022000001127
  8. Bolibok, P. (2015). The relative value relevance of earnings, book values and cash flows in the Polish banking sector. Journal of Financial Management and Accounting, Vol. 3, Issue 4, 19-31.
  9. Camodeca, R., Almici, A., & Brivio, A.R. (2014). The Value Relevance of Accounting Information in the Italian and UK Stock Markets. Problems and Perspectives in Management, Vol. 12, Issue 4-2, 512-519.
  10. Gjerde, Ø., Knivsflå, K., & Sættem, F. (2011). The Value Relevance of Financial Reporting in Norway 1965-2004. Scandinavian Journal of Management, Vol. 27, Issue 1, 113-128, available at: https://doi.org/10.1016/j.scaman.2010.08.00110.1016/j.scaman.2010.08.001
  11. Glezakos, M., Mylonakis, J., & Kafouros, C. (2012). The Impact of Accounting Information on Stock Prices: Evidence from the Athens Stock Exchange, International Journal of Economics and Finance, Vol. 4, Issue 2, 56-68, available at: https://doi.org/10.5539/ijef.v4n2p5610.5539/ijef.v4n2p56
  12. Hail, L. (2103). Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained? Accounting and Business Research, Vol. 43, Issue 4, 329-358, available at: https://doi.org/10.1080/00014788.2013.79940210.1080/00014788.2013.799402
  13. Hassan, N., & Haque, H. (2017). Role of Accounting Information in Assessing Stock Prices in Bangladesh. International Journal of Business and Social Research, Vol. 7, Issue 1, 18-25, available at: https://doi.org/10.18533/ijbsr.v7i10.108910.18533/ijbsr.v7i10.1089
  14. Juniarti, J., Helena, F., Novitasari, K., & Tjamdinata, W. (2018). The Value Relevance of IFRS Adoption in Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 20, Issue 1, 13-19, available at: https://doi.org/10.9744/jak.20.1.13-1910.9744/jak.20.1.13-19
  15. Khanagha, J.B. (2011). Value Relevance of Accounting Information in the United Arab Emirates. International Journal of Economics and Financial Issues, Vol. 1, Issue 2, 33-45.
  16. Khanna, M. (2014). Value Relevance of Accounting Information: An Empirical Study of Selected Indian Firms. International Journal of Scientific and Research Publications, Vol. 4, Issue 10, 1-6.
  17. Kimouche, B. (2019). Intangible Assets and Company’s Market Valuation: The Case Study of Algerian Listed Companies. El-Bahith Review, Vol. 19, Issue 1, 577-590, available at: https://www.asjp.cerist.dz/en/article/10511410.35156/0505-000-019-039
  18. Lam, K.C.K., Sami, H., & Zhou, H. (2013). Changes in the Value Relevance of Accounting Information over Time: Evidence from the Emerging Market of China. Journal of Contemporary Accounting & Economics, Vol. 9, Issue 2, 123-135, available at: https://doi.org/10.1016/j.jcae.2013.06.00110.1016/j.jcae.2013.06.001
  19. Lestari, T., & Takada, T. (2015). Value Relevance of Accounting Information during IFRS Convergence Process in Indonesia. The Indonesian Journal of Accounting Research, Vol. 18, Issue 1, 96-116, available at: http://doi.org/10.33312/ijar.366
  20. Makrani, K.F., & Abdi, M.R. (2014). The Effects of Book Value, Net Earnings and Cash Flow on Stock Price. Management Science Letters, Vol. 4, Issue 9, 2129-2132, available at: http://doi.org/10.5267/j.msl.2014.8.00510.5267/j.msl.2014.8.005
  21. Mirza, A., Malek, M., & Abdul-Hamid, M.A. (2019). Value relevance of financial reporting: Evidence from Malaysia. Cogent Economics & Finance, Vol. 7, Issue 1, 1651623, available at: https://doi.org/10.1080/23322039.2019.1651623.10.1080/23322039.2019.1651623
  22. Nayeri, M.D., Ghayoumi, A.F., & Bidari, M.A. (2012). Factors Affecting the Value Relevance of Accounting Information. International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 2, Issue 2, 76-84.
  23. Ohlson, J.A. (1995). Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research, Vol. 11, Issue 2, 661-687, available at: https://doi.org/10.1111/j.1911-3846.1995.tb00461.x.10.1111/j.1911-3846.1995.tb00461.x
  24. Omokhudu, O.O., & Ibadin, P.O. (2015). The Value Relevance of Accounting Information: Evidence from Nigeria. Accounting and Finance Research, Vol. 4, Issue 3, 20-30, available at: https://doi.org/10.5430/afr.v4n3p20.10.5430/afr.v4n3p20
  25. Pathirawasam, C. (2013). The Value Relevance of Earnings and Book Value: The Importance of Ownership Concentration and Firm Size. Journal of Competitiveness, Vol. 5, Issue 2, 98-107, available at: https://doi.org/10.7441/joc.2013.02.07.10.7441/joc.2013.02.07
  26. Perera, R.A.A.S., & Thrikawala, S.S. (2010). An Empirical Study of the Relevance of Accounting Information on Investor’s Decisions. Proceedings of the 1st International Conference on Business and Information, University of Kelaniya, Sri Lanka.
  27. Pervan, I., & Bartulović, M. (2014). Value Relevance of Accounting Information: Evidence from South Eastern European Countries. Economic Research-Ekonomska Istraživanja, Vol. 27, Issue 1, 181-190, available at: https://doi.org/10.1080/1331677X.2014.94713210.1080/1331677X.2014.947132
  28. Puspa, D.F. (2006). The Value Relevance of Earnings and Cash Flow: Regression-Variation Approach. Jurnal Akuntansi dan Investasi, Vol. 7, Issue 2, 158-174.
  29. Rahman, M.J., & Liu, R. (2021). Value relevance of accounting information and stock price reaction: Empirical evidence from China. Accounting and Management Information Systems, Vol. 20, Issue 1, 5-27, available at: http://doi.org/10.24818/jamis.2021.0100110.24818/jamis.2021.01001
  30. Suwardi, E. (2020). The Evolution in Value Relevance of Accounting Measures in Indonesia. Gadjah Mada International Journal of Business, Vol. 22, Issue 1, 49-73, available at: https://doi.org/10.22146/gamaijb.5405910.22146/gamaijb.54059
  31. Umoren, A.O., Akpan, P.W., & Ekeria, V.E. (2018). Value Relevance of Accounting Information in Nigerian Listed Financial Companies. Advances in Research, Vol. 16, Issue 1, 1-8, available at: https://doi.org/10.9734/AIR/2018/42794.10.9734/AIR/2018/42794
DOI: https://doi.org/10.2478/raft-2022-0010 | Journal eISSN: 3100-5071 | Journal ISSN: 3100-5063
Language: English
Page range: 67 - 77
Published on: Mar 12, 2022
In partnership with: Paradigm Publishing Services

© 2022 Bilal Kimouche, Ilyes Charchafa, published by Nicolae Balcescu Land Forces Academy
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.