The relevance of value
Başlık çevirisi mevcut değil.
- Tez No: 401250
- Danışmanlar: DR. KAMRAN AHMED, DR. KIM SAWYER
- Tez Türü: Doktora
- Konular: Maliye, Finance
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2003
- Dil: İngilizce
- Üniversite: La Trobe University
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 337
Özet
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Özet (Çeviri)
This dissertation is concerned with the value relevance of information. There are three lines of inquiry. First, a model is developed to examine the value relevance of information. Second, a longitudinal value relevance study is conducted. Finally, the value relevance of recognised and disclosed revaluations of land and buildings is examined. A comparison between traditional measures of value relevance and the proposed measure is made in both empirical enquiries. A primary objective of this dissertation is to develop an empirical model that can be used for the investigation of the value relevance of measurable information. The model assumes information is heterogeneous, and that value relevance is conditional on information. In addition, a model for value relevance is proposed which allows for possible market inefficiency. The model is then applied in two applications. The focus of the first empirical inquiry is on the longitudinal returns-earnings relation for firms that capitalise intangible assets. Most prior studies find that earnings value relevance has declined over time. These studies sometimes provide competing reasons for this decline. However, capitalisation (or lack thereof) of intangible assets is the most common reason explored, and this reason has only been examined in reporting regimes where intangible capitalisation is infrequent. The evidence indicates that earnings value relevance of intangible capitalising firms has not declined. In the second empirical inquiry, a comparison is made between recognised upward revaluations and disclosed (unrecognised) revaluations of land and buildings. Two traditional models and the proposed model are estimated. It is shown that the proposed model avoids apparently counterintuitive results that can arise by using two models independently. The evidence indicates that recognised revaluations are more value relevant than disclosed, and that this relation holds for a variety of data partitions, including different measures for recoverable amount for recognised revaluations.
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Siyasal BilimlerUniversity of East AngliaKalkınma Çalışmaları Ana Bilim DAlı
PROF. DR. MARK ZEITOUN
