Fig 1.
Research conceptual framework.
Table 1.
The variables definitions.
Table 2.
Descriptive statistics.
Table 3.
Pearson correlations matrix and variance inflation factor.
Table 4.
Predictive power of individual components.
Table 5.
The value relevance of accounting information and financial activity metrics.
Table 6.
The value relevance of accounting information and financial activities, and the moderating effect of sustainable development.