haku: @indexterm Value theory / yhteensä: 82
viite: 54 / 82
Tekijä: | Shevlin, T. |
Otsikko: | The value-relevance of nonfinancial information: a discussion |
Lehti: | Journal of Accounting & Economics
1997 : AUG-DEC, VOL. 22:1-3, p. 31-42 |
Asiasana: | ACCOUNTING ECONOMICS VALUE THEORY |
Kieli: | eng |
Tiivistelmä: | Amir and Lev (1996) address two interesting issues: the value-relevance of reported financial information for fast-changing, science-based companies and the value-relevance of nonfinancial information incremental to financial information. Using a sample of cellular phone companies, they report that the financial accounting information is only value-relevant after the inclusion of the nonfinancial information and that the nonfinancial information they examine is value-relevant both by itself and incremental to the financial information. |
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