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| Author: | Alford, A. |
| Title: | The relative informativeness of accounting disclosures in different countries |
| Journal: | Journal of Accounting Research
1993 : VOL. 31, p. 183-229 |
| Index terms: | ACCOUNTING DISCLOSURE INTERNATIONAL |
| Language: | eng |
| Abstract: | This paper compares the information content and timeliness of accounting earnings in several countries using the United States as a benchmark. The authors perform two types of analyses. The first examines an investment strategy based on the rank of unexpected earnings. The second estimates a regression model of 15-month stock returns on the contemporaneous level and change in earnings. This investigation provides evidence on whether differences in capital markets lead to significant differences in the usefulness of accounting earnings. |
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