SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The Elements of Accounting Information Systems and the Impact of Their Use on the Relevance of Financial Information in Wahda Bank—Benghazi, Libya
15 references·2 citing·39 second hop
The Elements of Accounting Information Systems and the Impact of Their Use on the Relevance of Financial Information in Wahda Bank—Benghazi, Libya (2019)The Elements of Accounting Information Sy…Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Adoption of IFRS in Spain: Ef…A framework for information quality assessment (2007)A framework for information q…International Financial Reporting Standards (IFRS): pros and cons for investors (2006)International Financial Repor…Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China (2005)Value relevance of internatio…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Perspectives on Recent Capital Market Research (2002)Perspectives on Recent Capita…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The value relevance of IAS reconciliation components: empirical evidence from Finland (2000)The value relevance of IAS re…The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations (1999)The market valuation of IAS v…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations (1993)A Comparison of the Value-Rel…Reliability and Validity Assessment (1979)Reliability and Validity Asse…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…Application Programming Interface (API) And Management of Web-Based Accounting Information System (AIS): Security of Transaction Processing System, General Ledger and Financial Reporting System (2023)Application Programming Inter…Factors Influencing Accounting Information System Adoption in Small and Medium-Sized Enterprises: A Case Study of Northern Ghana (2022)Factors Influencing Accountin…Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Value-Glamour and Accruals Mispricing: One Anomaly or Two? (2004)International Financial Reporting Standards and the quality of financial statement information (2010)American Economic Review (2019)Stock market reactions to adverse ESG disclosure via media channels (2021)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Persuasive evidence of market inefficiency (1985)The Value Relevance of German Accounting Measures: An Empirical Analysis (1994)International Differences in the Timeliness, Conservatism, and Classification of Earnings (1999)The information content of losses (1995)The Economic Consequences of Increased Disclosure (2000)The effect of international institutional factors on properties of accounting earnings (2000)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)A Review of the IFRS-Adoption Literature (2015)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Positive Accounting Theory (1985)International Accounting Standards and Accounting Quality (2008)Job Market Signaling (1973)The Pricing of Options and Corporate Liabilities (1973)Legal Determinants of External Finance (1997)IFRS Adoption and Accounting Quality: A Review (2007)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)ESG practices and the cost of debt: Evidence from EU countries (2019)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)A Brief Tutorial on the Development of Measures for Use in Survey Questionnaires (1998)Use of partial least squares (PLS) in strategic management research: a review of four recent studies (1999)A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study (2003)
this work references cited by second hop

References

  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1979Reliability and Validity Assessment5,882 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2006International Financial Reporting Standards (IFRS): pros and cons for investors1,273 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 1993A Comparison of the Value-Relevance of U.S. Versus Non-U.S. GAAP Accounting Measures Using Form 20-F Reconciliations484 cited
  • 2002Perspectives on Recent Capital Market Research459 cited
  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
  • 2007A framework for information quality assessment342 cited
  • 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
  • 2005Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China118 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2000The value relevance of IAS reconciliation components: empirical evidence from Finland110 cited
  • Cited by

    • 2023Application Programming Interface (API) And Management of Web-Based Accounting Information System (AIS): Security of Transaction Processing System, General Ledger and Financial Reporting System17 cited
    • 2022Factors Influencing Accounting Information System Adoption in Small and Medium-Sized Enterprises: A Case Study of Northern Ghana6 cited