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Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
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Keywords = relevance
Number of Articles: 5
An Empirical Evaluation of Value Relevance and Information Content of Capital-Based Human Capital Financial Reporting (HCFR) Model
Volume 14, Issue 53 , April 2017, , Pages 9-44
Abstract
The importance of human capital (HC) is a broadly accepted concept and human capital financial reporting as the traditional concept of "human resource accounting", has a long history. However, human capital financialreporting is still an unresolved problem in reporting which makes the investigation ... Read MoreAn Empirical Evaluation of Relevance and Information Content of Capital-Based Human Capital Financial Reporting Model
Volume 14, Issue 53 , April 2017
Abstract
The significance and critical role of human capital (HC) is broadly accepted. Human capital financial reporting as the classic "human resource accounting", has a long history. As a result, many methods have been proposed for HC measuring and reporting. Given that the HC financial reporting is still an ... Read MoreThe impacts of Audit Committee Quality on Achieving Internal Control over Financial Reporting
Volume 13, Issue 52 , January 2017, , Pages 179-284
Abstract
The purpose of this study is to examine the impact of Audit Committee Quality (ACQ) on achieving Internal Control over Financial Reporting (ICOFR) in short run. So, the current paper investigates the impact of ACQ on Financial Reporting Quality (FRQ) including Reliability, Relevance and Timelines of ... Read MoreExamining the impact of accruals quality and information relevance on the agency costs of the companies listed in Tehran Stock Exchange
Volume 11, Issue 44 , March 2015, , Pages 37-69
Abstract
The purpose of this research is to study the effects of the accruals quality and the information relevance on the agency costs for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between the ... Read MoreStock Liquidity Risk and Earnings Quality
Volume 8, Issue 29 , April 2010, , Pages 1-37