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- W2584508009 abstract "Stemming from value relevance research, this study investigates the ability of accounting and financial data to provide useful information about the economic value of the firm in trouble waters. Because the firm is at the center of a network of interests of many stakeholders, that put some expectations on it, the investors requires useful financial statements information in order to take rational investment decisions about financial instruments, such as equity and corporate debts. Academic literature define value relevant the accounting information able to change the expectations but also to induce a change in the behavior of the decision makers. To ensure that the accounting information reported in the financial statements are value relevant they need to be related to the company current value. The aim of this research is to study the usefulness of accounting information perceived by investors and to understand the process of allocation of resources in the capital market in trouble waters." @default.
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- W2584508009 date "2013-01-01" @default.
- W2584508009 modified "2023-09-26" @default.
- W2584508009 title "The value relevance of financial information in troubled waters. The evidence of Italian context" @default.
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- W2584508009 doi "https://doi.org/10.22495/cocv11i1conf1p6" @default.
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