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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106)



JOURNAL OF ACCOUNTING AND FINANCE

The Most Value Relevant Accounting Performance Measure by Industry


Author(s): Sara Aliabadi, Alireza Dorestani, Nauzer Balsara

Citation: Sara Aliabadi, Alireza Dorestani, Nauzer Balsara, (2013) "The Most Value Relevant Accounting Performance Measure by Industry," Journal of Accounting and Finance, Vol. 13, Iss. 1, pp. 22 - 34

Article Type: Research paper

Publisher: North American Business Press

Abstract:

We extend Francis et al. (2003) and Barton et al. (2010) studies to validate the findings of Francis et al.
(2003) for both U.S. companies and non-U.S. companies that follow International Financial Reporting
Standards (IFRS) by using more recent data. We also expand their research by examining the most value
relevant performance measure for companies in the same industries from countries across the globe. Our
study of both U.S. companies and non-U.S. companies that follow IFRS finds significant association
between market performance and accounting performance measures. Our findings also indicate that for
our sample data the most relevant accounting measure is return on assets (ROA).