Value relevance of balanced scorecard measures disclosed in annual reports.

• Main Authors: Ng, Vern Khai., Tang, Cherly Shimin., Yee, Wai Fong.
• Other Authors: Asheq Razaur Rahman
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/8874
• Institution: Nanyang Technological University

Using a sample of 151 manufacturing firms listed on the Singapore Exchange (SGX), this paper examines the determinants of Balanced Scorecard information and their impact on investors’ valuation of these firms. Results demonstrate that firm size and profitability affect the level of Balanced Scorecar...