| Author: | Cormier, Denis Magnan, Michel Morard, Bernard |
| Title: | The contractual and value relevance of reported earnings in a dividend-focused environment |
| Journal: | European Accounting Review
2000 : VOL. 9:3, p. 387-417 |
| Index terms: | PAY FINANCIAL REPORTING DIVIDENDS SWITZERLAND |
| Language: | eng |
| Abstract: | This paper studies the relevance of reported earnings in the context of an institutional environment of Switzerland, in which investors focus on dividends. The financial reporting environment as well as contractual and valuation perspectives are discussed. |
SCIMA