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
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 7 条
  • [1] [Anonymous], 2003, J ACCOUNT AUDIT FINA
  • [2] Changes in the value-relevance of earnings and book values over the past forty years
    Collins, DW
    Maydew, EL
    Weiss, IS
    [J]. JOURNAL OF ACCOUNTING & ECONOMICS, 1997, 24 (01) : 39 - 67
  • [3] Auditor Disaffiliation Program in China and Auditor Independence
    Gul, Ferdinand A.
    Sami, Heibatollah
    Zhou, Haiyan
    [J]. AUDITING-A JOURNAL OF PRACTICE & THEORY, 2009, 28 (01): : 29 - 51
  • [4] Hong, 2001, BRIT ACCOUNT REV, V33, P175, DOI DOI 10.1006/BARE.2001.0162
  • [5] OHLSON J. A., 1995, CONTEMP ACCOUNT RES, V11, P661, DOI 10.1111/j.1911-3846.1995.tb00461.x
  • [6] Qu X., 2014, INT J ACCOU IN PRESS
  • [7] Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China
    Sami, Heibatollah
    Zhou, Haiyan
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING, 2008, 43 (02): : 139 - 169