IDEAS home Printed from https://ideas.repec.org/a/scn/003571/14558651.html
   My bibliography  Save this article

Концепция Стоимостного Соответствия

Author

Listed:
  • Воронцовский А. В.
  • Эверт Р.

Abstract

This article analyses some of the concepts related to value relevance. The author places special emphasis on such issues as the dates of accounting and market return of the shares of firm from the point of view of rising of the quality of information about investment decisions. These methods, in the author's view, can help uncover the essential conditions for the determination of correlations between account, profit, and market return form shares, as well as the factors which significantly influence the level of returns. Special emphasis is given to examples taken from North-American and German systems of accounting. These demonstrate the influence of the applied system on the correlation between the examined indicators. The author conducts a critical analysis of the concept of value relevance. In conclusion, it is shown that (from the point of view of the value of capital) this concept does not influence other key factors.

Suggested Citation

  • Воронцовский А. В. & Эверт Р., 2004. "Концепция Стоимостного Соответствия," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 4, pages 123-135.
    • Handle: RePEc:scn:003571:14558651
    as

    Download full text from publisher

    File URL: http://cyberleninka.ru/article/n/kontseptsiya-stoimostnogo-sootvetstviya
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scn:003571:14558651. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CyberLeninka (email available below). General contact details of provider: http://cyberleninka.ru/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.