Pregled bibliografske jedinice broj: 720143
Value relevance of accounting information: evidence from South Eastern European countries
Value relevance of accounting information: evidence from South Eastern European countries // Economic Research-Ekonomska Istraživanja, 27 (2014), 1; 181-190 doi:10.1080/1331677X.2014.947132 (međunarodna recenzija, članak, znanstveni)
CROSBI ID: 720143 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Value relevance of accounting information: evidence from South Eastern European countries
Autori
Pervan, Ivica ; Bartulović, Marijana
Izvornik
Economic Research-Ekonomska Istraživanja (1331-677X) 27
(2014), 1;
181-190
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni
Ključne riječi
accounting information; value relevance; South East European (SEE) capital markets
Sažetak
In this article the authors analyzed value relevance of accounting information based on a sample of 97 corporations listed on one of the following capital markets: Ljubljana Stock Exchange, Zagreb Stock Exchange, Sarajevo Stock Exchange, Banja Luka Stock Exchange and Belgrade Stock Exchange. Research results show that accounting information is value relevant on all the observed markets. Value relevance analysis for the period 2005–2010 has shown that there was no increase in the explanatory power of accounting variables, but just the opposite. Research results indicate decreases or large oscillations in the value relevance for the observed period.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
POVEZANOST RADA
Ustanove:
Ekonomski fakultet, Split,
Sveučilište u Splitu
Citiraj ovu publikaciju:
Časopis indeksira:
- Web of Science Core Collection (WoSCC)
- Social Science Citation Index (SSCI)
- SCI-EXP, SSCI i/ili A&HCI
- Scopus
