Value relevance of balanced scorecard measures disclosed in annual reports.
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...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8874 |
| _version_ | 1811687983710994432 |
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| author | Ng, Vern Khai. Tang, Cherly Shimin. Yee, Wai Fong. |
| author2 | Asheq Razaur Rahman |
| author_facet | Asheq Razaur Rahman Ng, Vern Khai. Tang, Cherly Shimin. Yee, Wai Fong. |
| author_sort | Ng, Vern Khai. |
| collection | NTU |
| description | 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 Scorecard disclosure, and that such disclosures reinforce the informativeness of earnings. |
| first_indexed | 2024-10-01T05:24:59Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/8874 |
| institution | Nanyang Technological University |
| last_indexed | 2024-10-01T05:24:59Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/88742023-05-19T05:41:41Z Value relevance of balanced scorecard measures disclosed in annual reports. Ng, Vern Khai. Tang, Cherly Shimin. Yee, Wai Fong. Asheq Razaur Rahman Nanyang Business School DRNTU::Business::Accounting 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 Scorecard disclosure, and that such disclosures reinforce the informativeness of earnings. 2008-09-24T07:26:13Z 2008-09-24T07:26:13Z 2003 2003 Final Year Project (FYP) http://hdl.handle.net/10356/8874 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Accounting Ng, Vern Khai. Tang, Cherly Shimin. Yee, Wai Fong. Value relevance of balanced scorecard measures disclosed in annual reports. |
| title | Value relevance of balanced scorecard measures disclosed in annual reports. |
| title_full | Value relevance of balanced scorecard measures disclosed in annual reports. |
| title_fullStr | Value relevance of balanced scorecard measures disclosed in annual reports. |
| title_full_unstemmed | Value relevance of balanced scorecard measures disclosed in annual reports. |
| title_short | Value relevance of balanced scorecard measures disclosed in annual reports. |
| title_sort | value relevance of balanced scorecard measures disclosed in annual reports |
| topic | DRNTU::Business::Accounting |
| url | http://hdl.handle.net/10356/8874 |
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