This study examines the effect of net income, book value of equity, and comprehensive income on the value relevance after adopting IFRS. The empirical sample consists of companies listed in the Taiwan stock markets. The results show higher value relevance of net income and book value of equity after adopting IFRS. This study finds that the value relevance of total comprehensive income has more relative explanatory power than net income. The value relevance of components of comprehensive income has higher value relevance than total comprehensive income. In this study, the empirical sample is divided into two subsamples by stock price, and it is found that accounting information of high stock price companies has higher value relevance than low stock price companies. Finally, as a company is with the high proportion of institutional shareholders, the total comprehensive income and components of comprehensive income have higher value relevance.
{"title":"Is the Value-Relevance of IFRS Better than GAAP?: An Empirical Study of Taiwan","authors":"Juo-Lien Wang, Hsing-Hwa Hsiung, Jianwei Xu","doi":"10.1145/3364335.3364348","DOIUrl":"https://doi.org/10.1145/3364335.3364348","url":null,"abstract":"This study examines the effect of net income, book value of equity, and comprehensive income on the value relevance after adopting IFRS. The empirical sample consists of companies listed in the Taiwan stock markets. The results show higher value relevance of net income and book value of equity after adopting IFRS. This study finds that the value relevance of total comprehensive income has more relative explanatory power than net income. The value relevance of components of comprehensive income has higher value relevance than total comprehensive income. In this study, the empirical sample is divided into two subsamples by stock price, and it is found that accounting information of high stock price companies has higher value relevance than low stock price companies. Finally, as a company is with the high proportion of institutional shareholders, the total comprehensive income and components of comprehensive income have higher value relevance.","PeriodicalId":403515,"journal":{"name":"Proceedings of the 5th International Conference on Industrial and Business Engineering","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116738449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Shafira Karamina Alifah, Pande Bagus Widyantara, M. A. Puspasari
High mental workload can lead to fatigue and further result in decreased concentration and work performance. This study is conducted to see the effects of mental workload towards mental fatigue. Mental fatigue measurement was conducted at the first and the last 10 minutes of the working time using electroencephalogram, while mental workload measurement was conducted after the work is completed using the NASA-TLX questionnaire. The result shows that there is an increase in alpha band which indicates an increase in mental fatigue. This study also shows absolute alpha is more sensitive compared to the relative alpha. This study proves that there is a relationship between mental workload and mental fatigue although not relatively strong.
{"title":"The Effect of Mental Workload towards Mental Fatigue on Customer Care Agent Using Electroencephalogram","authors":"Shafira Karamina Alifah, Pande Bagus Widyantara, M. A. Puspasari","doi":"10.1145/3364335.3364367","DOIUrl":"https://doi.org/10.1145/3364335.3364367","url":null,"abstract":"High mental workload can lead to fatigue and further result in decreased concentration and work performance. This study is conducted to see the effects of mental workload towards mental fatigue. Mental fatigue measurement was conducted at the first and the last 10 minutes of the working time using electroencephalogram, while mental workload measurement was conducted after the work is completed using the NASA-TLX questionnaire. The result shows that there is an increase in alpha band which indicates an increase in mental fatigue. This study also shows absolute alpha is more sensitive compared to the relative alpha. This study proves that there is a relationship between mental workload and mental fatigue although not relatively strong.","PeriodicalId":403515,"journal":{"name":"Proceedings of the 5th International Conference on Industrial and Business Engineering","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114804097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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