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| Author: | King, R. Christian Langli, J. |
| Title: | Accounting diversity and firm evaluation |
| Journal: | International Journal of Accounting
1998 : VOL. 33:5, p. 529-568 |
| Index terms: | ACCOUNTING DIVERSITY VALUATION |
| Language: | eng |
| Abstract: | The authors examine accounting numbers and stock prices across three countries: Germany, Norway, and the United Kingdom. The accounting systems in the three countries differ in faithfulness to clean surplus accounting and in conservatism. The authors address three questions. First, are there systematic differences across countries in the value reference of accounting? Second, are there systematic differences in the incremental and relative value relevance of book values and earnings per share (EPS) across countries? Third, do future earnings realizations explain current stock prices? |
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