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Keywords: value relevance
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Journal Articles
Journal of Financial Reporting (2023) 8 (1): 63–96.
Published: 01 May 2023
...Hanni Liu; Anup Srivastava; Jennifer Yin ABSTRACT Revenue is the closest proxy in financial statements for market size and dominance, factors that determine the survival and future profits of modern corporations. Hence, revenue may contain value-relevant information, incremental to information...
Journal Articles
Journal of Financial Reporting (2022) 7 (2): 207–212.
Published: 01 September 2022
... between true and observed materiality. Overall, our framework has implications to the emerging stream of literature that assesses the business relevance of ESG issues. Editor's note: Accepted by Robert J. Bloomfield. 3 2022 4 2022 ESG materiality value relevance In the last...