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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)

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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).