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| Tekijä: | Arce, M. Mora, A. |
| Otsikko: | Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value |
| Lehti: | European Accounting Review
2002 : VOL 11:3, p. 573-600 |
| Asiasana: | EMPIRICAL RESEARCH ACCOUNTING EUROPE STOCK MARKETS EVALUATION |
| Kieli: | eng |
| Tiivistelmä: | Recently, a new dimension has been added to research in accounting harmonization by studying the effects of accounting practices and regulations on share price and return movements. Although there is an agreement of mutual recognition in the European stock markets of financial statements adapted to the directives, the differences between the European countries are still great. The objective of this study is to investigate the value relevance of alternative accounting measures (earnings and book value) constructed under different accounting systems in Europe. The authors investigate the differences in accounting practices through the relationship between earnings and book value, and the stock market value of the firm. |
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