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. |
SCIMA