کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7413984 | 1481790 | 2018 | 20 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار و مدیریت بین المللی
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چکیده انگلیسی
This study investigates the value-relevance of the disclosure of the related party transaction and whether the value-relevance of such disclosure has changed after the mandatory adoption of international financial reporting standard (IFRS) in 2012 by listed firms in Malaysia. Analyses of the sampled firm from 2009 to 2015 revealed that the disclosure of related party transaction is value-relevant. We also find that earnings per share are value-relevant in pre-IFRS adoption, post-IFRS adoption and combined periods, while book value per share is only value-relevant in the post-IFRS adoption and combined periods. Our results also recorded a significant decrease in the value-relevance of the book value per shares of the firms with related party transactions during the post-IFRS adoption and combined periods. Conversely, the value-relevant of earnings per share of the firms with related party transaction increased in the post-IFRS adoption and combined periods. Our results are robust to the number of tests to validate our results.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Research in International Business and Finance - Volume 44, April 2018, Pages 422-433
Journal: Research in International Business and Finance - Volume 44, April 2018, Pages 422-433
نویسندگان
Zaharaddeen Salisu Maigoshi, Rohaida Abdul Latif, Hasnah Kamardin,