haku: @freeterm value analysis / yhteensä: 3
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| Tekijä: | Ali, A. Hwang, L-S. |
| Otsikko: | Country-specific factors related to financial reporting and the value relevance of accounting data |
| Lehti: | Journal of Accounting Research
2000 : SPRING, VOL. 38:1, p. 1-21 |
| Asiasana: | International Financial reporting Earnings Forecasting |
| Vapaa asiasana: | Value analysis Correlation analysis |
| Kieli: | eng |
| Tiivistelmä: | Using 1986-1995 data from manufacturing firms from 16 countries, this paper explores relations btw. measures of the value relevance of financial accounting data and several country-specific factors suggested in prior research. Value relevance is specified primarily in terms of explanatory power of accounting variables for security returns, relative to explanatory power for comparable U.S. firms. There are 5 country-specific factors considered. |
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