haku: @author Lang, M. / yhteensä: 10
viite: 9 / 10
| Tekijä: | Harris, T. Lang, M. Moller, H. |
| Otsikko: | The value relevance of German accounting measures: an empirical analysis |
| Lehti: | Journal of Accounting Research
1994 : AUTUMN, VOL. 32:2, p. 187-209 |
| Asiasana: | GERMANY ACCOUNTING MEASUREMENT |
| Kieli: | eng |
| Tiivistelmä: | In this study the authors compare the value relevance of accounting measures for U.S. and German firms matched on industry and firm size, and evaluate the incremental informativeness of earnings adjusted on the basis of a formula proposed by analysts. German companies have been at the center of a controversy between the New York Stock Exchange and the Securities and Exchange Commission (SEC). The controversy arises from the SEC's insistence that, to list on a U.S. stock exchange, non-U.S. companies must reconcile earnings and shareholders' equity to U.S. generally accepted accounting practice. |
SCIMA