The Quality of Accounting Information: Relevance or Value-Relevance?

The Quality of Accounting Information: Relevance or Value-Relevance?

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Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value-Relevance studies that are motivated by users o...

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Bibliographic Details
Main Authors: Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman
Format: Article
Language:English
Published: Universiti Malaya 2019-02-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Accounting Information
FASB/IASB Conceptual Framework
Value-Relevance
Relevance
Faithful Representation
Online Access:https://ejournal.um.edu.my/index.php/AJAP/article/view/16885

Internet

https://ejournal.um.edu.my/index.php/AJAP/article/view/16885

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