How does value relevance of accounting information react to financial crisis?

• Main Authors: Eugenio, Karl Louis, Parel, Rhobe Mitch Ailarie, Reyes, Katrina Marie, Yu, Keith Brian, Cudia, Cynthia
• Format: text
• Published: Animo Repository 2019
• Subjects: Financial statements; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/1317
• Institution: De La Salle University

The relevance of financial reports rests on the value relevance of accounting information. Since accounting information is value relevant only when used by investors to reflect stock valuations, it takes trust from the users of financial information over the financial statements. The heightened vola...