Accounting internationalization and value relevance of accounting earnings in China
نویسندگان
چکیده
منابع مشابه
Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market ¬リニ
This paper investigates the value-relevance of earnings and book value over 20 years of institutional transition in China, from 1991 to 2010, and explores the suitability of Fair Value Accounting (FVA) in the emerging capital market. In contrast to findings in the mature market, we find that the combined value-relevance of earnings and book value of listed firms in China has significantly incre...
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ژورنال
عنوان ژورنال: Frontiers of Business Research in China
سال: 2009
ISSN: 1673-7326,1673-7431
DOI: 10.1007/s11782-009-0009-z