The interrelation among accounting quality, timeliness and relevance

Kythreotis, Alexis; Constantinou, Constantinos

doi:10.1504/gber.2016.10000165

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Measuring Relevance -The First Methods1

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2023

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“…The first method measures relevance through the relationship between the market price and independent variables such as book value of equity and earnings per share (Francis and Schipper, 1999;Barth et al, 2008;Kythreotis and Constantinou, 2016).…”

Section: Measuring Relevance -The First Methodsmentioning

confidence: 99%

Relevance and Faithful Representation (Reliability) of Annual and Semi-Annual Financial Statements; A trade-off

Soltani¹,

Kythreotis²

2023

IJMFA

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This study aims to shed light on the inconclusiveness of attaining attributes of relevance and reliability of reported accounting information in financial statements. For this reason, the degree of relevance and reliability of annual and semi-annual financial statements is examined. The sample consists of 321 manufacturing companies in the form of panel data from 2012 to 2019.The study shows a trade-off between relevance and reliability between annual and semi-annual financial statements. It is the first effort to detect any trade-off in relevance and reliability between semi-annual and annual financial statements. Additionally, this study measures the quality dimensions as presented in the conceptual framework of IFRS and highlights the conflict between existing methods measuring reliability with the IFRS conceptual framework's rationality.

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Section: Measuring Relevance -The First Methodsmentioning

confidence: 99%