ORCID Profile
0000-0001-7524-4809
Current Organisation
The University of Notre Dame Australia - Sydney Campus Broadway
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Publisher: IGI Global
Date: 2017
DOI: 10.4018/978-1-5225-1900-3.CH015
Abstract: Value-relevance research is an important domain of modern capital market research. Accounting researchers have used the value-relevance research framework in many ways with the aim of measuring whether accounting information has a predicted association with equity market values. One of the most widely used models in value-relevance research is a modification of the Ohlson (1995) market valuation model in which the market value of a firm's equity is presumed to be a function of its book value of equity and abnormal earnings. Furthermore, using the Ohlson (1995) model, accounting researchers have documented the value relevance of different types of financial and non-financial information. Drawing on a selected number of recently published studies that have documented the value relevance of different types of financial and non-financial information, this chapter reviews and integrates recent findings, highlighting challenges and providing future directions for further research in this area.
Publisher: IGI Global
Date: 2015
DOI: 10.4018/978-1-4666-7419-6.CH009
Abstract: In an era that has seen events involving ethical misconduct by prominent business leaders, there is renewed attention around the issue of how and where business leaders acquire their ethical orientation. In this chapter, the authors argue that business education is an influential foundation upon which an ethical orientation is developed and offers an opportunity to be a primary focus for responding to the pressing need for strong ethical leadership in business. The chapter extends existing research in business ethics to present the novel possibility of situating ethics alongside technical competencies since this will assist in the training of business leaders who are needed equipped or armed with their skills, including those soft skills, to meet contemporary business challenges.
Publisher: Wiley
Date: 03-2019
DOI: 10.1111/ABAC.12148
Publisher: Wiley
Date: 17-06-2020
DOI: 10.1111/ACFI.12675
Publisher: Elsevier BV
Date: 12-2017
Publisher: Wiley
Date: 12-2020
DOI: 10.1111/ABAC.12207
Publisher: Wiley
Date: 10-02-2021
DOI: 10.1111/ACFI.12744
Abstract: We examine the association between the disclosure requirements of the International Financial Reporting Standards (IFRS) and the cost of capital for a s le of Australian firms. We find that these disclosure requirements have a negative association with the cost of capital. The interpretation is that firms with a higher level of IFRS disclosure have a lower cost of capital. Further analysis shows that IFRS disclosure requirements are negatively related to the cost of debt and equity capital. Our findings contribute to the debate on the relative costs and benefits of IFRS disclosure requirements and have important implications for standard setters, regulators and users of financial statements.
Location: Australia
No related grants have been discovered for Amitav Saha.