Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in this Merging Market

被引：2
|
作者：
Sami, Heibatollah [1 ]
机构：
[1] Lehigh Univ, Bethlehem, PA 18015 USA
来源：
INTERNATIONAL JOURNAL OF ACCOUNTING | 2015年 / 50卷 / 02期
关键词：
D O I：
10.1016/j.intacc.2014.09.001
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
引用
收藏
页码：224 / 228
页数：5
相关论文
共 50 条
  • [41] The effect of fair value accounting on the performance evaluation role of earnings
    DeFond, Mark
    Hu, Jinshuai
    Hung, Mingyi
    Li, Siqi
    [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 2020, 70 (2-3):
  • [42] Corporate governance and the value-relevance of accounting information Evidence from Australia
    Habib, Ahsan
    Azim, Istiaq
    [J]. ACCOUNTING RESEARCH JOURNAL, 2008, 21 (02) : 167 - +
  • [43] The impact of the institutional environment on the value relevance of fair values
    Peter Fiechter
    Zoltán Novotny-Farkas
    [J]. Review of Accounting Studies, 2017, 22 : 392 - 429
  • [44] The impact of the institutional environment on the value relevance of fair values
    Fiechter, Peter
    Novotny-Farkas, Zoltan
    [J]. REVIEW OF ACCOUNTING STUDIES, 2017, 22 (01) : 392 - 429
  • [45] A systematic review of the value relevance research on fair value accounting in the financial services industry
    Hofbauer, Hannes
    [J]. BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2020, 72 (04):
  • [46] Fair Value Accounting for Financial Assets. A Value Relevance Study in an Emerging Economy
    Damian, Maria Ionela
    Bonaci, Carmen Giorgiana
    Strouhal, Jiri
    [J]. SCIENTIFIC PAPERS OF THE UNIVERSITY OF PARDUBICE-SERIES D-FACULTY OF ECONOMICS AND ADMINISTRATION, 2020, 28 (02):
  • [47] Re-exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities
    Fortin, Steve
    Hammami, Ahmad
    Magnan, Michel
    [J]. ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2021, 57 (02): : 220 - 250
  • [48] International Financial Reporting Standards and the value relevance of book value and earnings: the case of Tanzania
    Isaiah, Salala
    [J]. AFRICAN JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2014, 3 (03) : 194 - 208
  • [49] The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value
    Rahman, Aulia
    Mohd-Saleh, Norman
    [J]. JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING, 2008, 6 (01) : 75 - +
  • [50] Value-relevance of presenting changes in fair value of investment properties in the income statement: evidence from Hong Kong
    So, Stella
    Smith, Malcolm
    [J]. ACCOUNTING AND BUSINESS RESEARCH, 2009, 39 (02) : 103 - 118
12345