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20 articles for “value relevance”
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Research ArticleOpen accessPhrase in the titleConservatism and Value Relevance: Evidence from the European Financial SectorPanayotis Manganaris, Jordan Floropoulos, Irini SmaragdiProblem statement: We examine the levels of conservatism and value relevance existent in the financial sectors of three code-law European countries (Germany, France and Greece) and one common-law European country (UK). We investigate (a) whether conservatism exists during the last decade (1999-2008), (b) whether its level has changed over this period and (c) the impact of conservatism on the value … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 7 Apr 2011 · 6,604 accessesView PDFCite
Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDFCite
Research ArticleOpen accessIn the keywordsEquity Valuation with the Use of MultiplesStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Equity valuation with the use of multiples is widely used by academics and practitioners concerning its functionality. This study aims to explore the sensitivity of three multiples in terms of bias. Approach: The three multiples under consideration are the Price-To-Sales (P/S) multiple, the Price-To-Book value of equity (P/B) multiple and the Price-To-Earnings (P/E) multiple using both current and … …American Journal of Applied Sciences, Vol. 9, Issue 1 · 5 Nov 2011 · 7,747 accessesView PDFCite
Research ArticleOpen accessIn the keywordsCancer Classification using Support Vector Machines and Relevance Vector Machine based on Analysis of Variance FeaturesA. Bharathi, A.M. NatarajanProblem statement: The objective of this study is, to find the smallest set of genes that can ensure highly accurate classification of cancer from micro array data by using supervised machine learning algorithms. The significance of finding the minimum subset is three fold: The computational burden and noise arising from irrelevant genes are much reduced; the cost for cancer testing … …Journal of Computer Science, Vol. 7, Issue 9 · 25 Jul 2011 · 7,593 accessesView PDFCite
Research ArticleOpen accessIn the keywordsThe Accuracy of MultiplesStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Equity valuation with the use of multiples is widely used by academics and practitioners concerning its functionality. This study aims to explore the sensitivity of three multiples in terms of accuracy. Approach: Price-to-Sales (P/S) multiple, the price-to-book value of equity (P/B) multiple and the Price-to-Earnings (P/E) multiple are three multiples under consideration, using both current and one-year-ahead earnings … …American Journal of Applied Sciences, Vol. 8, Issue 8 · 19 Jul 2011 · 6,830 accessesView PDFCite
Research ArticleOpen accessIn the abstractFrom Digital Engagement to Social Welfare: Measuring the Impact of the mSmart Application in a Developing RegionHendro Nindito, Evaristus Didik Madyatmadja, Siti Elda Hierra, MaryaniThe mSmart platform, introduced as a pilot initiative in Labuan Bajo, Indonesia, was developed to strengthen community participation in local digital services. This study explores the extent to which the application delivers social value to its users and the broader community. Guided by the Information Systems Success Model (ISSM) and the WebQual framework, the research focuses on three main factors: … …Journal of Computer Science, Vol. 22, Issue 5 · 25 May 2026 · 1,228 accessesView PDFCite
Research ArticleOpen accessIn the abstractMMP-9 is a Potential Prognostic Marker of Left Ventricular Remodeling in Patients with Coronary Artery DiseaseMikhail Aleksandrovich Popov, Anastasia Vladimirovna Poznyak, Dmitry Valerievich Shumakov et al.Matrix Metalloproteinase-9 (MMP-9) emerges as a promising prognostic marker for assessing left ventricular remodeling in patients with coronary artery disease, particularly in the context of Ischemic Heart Disease (IHD) complicated by left ventricular aneurysm. In this study, we conducted two parallel investigations to explore the prognostic significance of MMP-9 in patients with multivessel coronary artery disease undergoing left ventricular reconstruction … …OnLine Journal of Biological Sciences, Vol. 24, Issue 4 · 11 Jul 2024 · 4,310 accessesView PDFCite
Review ArticleOpen accessIn the abstractThe Impact of Di-2-Ethylhexyl Phthalate (DEHP) in Focus on the Reproductive System and Toxicity in Rat or Mammalian ModelVenkataramanaiah Poli, Srinivasulu Reddy MotireddyAbsalan, F., Saremy, S., Mansouri, E., Moghadam, M. T., Moghadam, A. R. E., & Razie, G. (2016). Effects of Mono-(2-Ethylhexyl) Phthalate and Di-(2-Ethylhexyl) Phthalate Administrations on Oocyte Meiotic Maturation, Apoptosis and Gene Quantification in Mouse Model. Cell Journal, 18(4), 503–513. https://doi.org/10.22074/cellj.2016.4717 Acevedo‐Rodriguez, A., Kauffman, A. S., Cherrington, B. D., Borges, C. S., Roepke, T. A., & Laconi, M. (2018). Emerging … …American Journal of Pharmacology and Toxicology, Vol. 19, Issue 1 · 6 Jun 2024 · 12,990 accessesView PDFCite
Research ArticleOpen accessIn the abstractAge-Based Association of Glaucoma with the Prevalence of Diabetes and Hypertension at a National Hospital in SeoulSun Jung Lee, Tae Su Jang, Jae Kyung KimGlaucoma can have profound consequences on vision. Although diabetes and hypertension have been suggested as risk factors for glaucoma, their relevance in epidemiological studies remains controversial. Accordingly, we investigated whether diabetes and hypertension, as well as factors such as age and sex, affected the risk of glaucoma. From May 30, 2022, to June 24, 2022, 1152 patients were selected from … …American Journal of Biochemistry and Biotechnology, Vol. 19, Issue 2 · 5 May 2023 · 5,263 accessesView PDFCite
Research ArticleOpen accessIn the abstractAssociation of Remdesivir with Poor Clinical Outcomes in COVID-19-A Single Center ExperienceRajat Ranka, Arjun, Prasan Kumar Panda et al.The need for an antiviral against COVID-19 prompted clinical trials worldwide and based on initial promising trends, remdesivir was widely used, including in India (compassionate use). Subsequent trials have been conflicting in their results and the utility of the drug has been widely debated. This is a record-based retrospective cohort study in a 1000-bedded government teaching hospital in North India. … …American Journal of Pharmacology and Toxicology, Vol. 17, Issue 1 · 3 Jun 2022 · 7,210 accessesView PDFCite