Концепция стоимостного соответствия

Воронцовский А. В. and Эверт Р.

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2004, issue 4, 123-135

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.

Date: 2004
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