haku: @indexterm accounting theory / yhteensä: 213
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| Tekijä: | Brown, W.D. Jr. He, H. Teitel, K. |
| Otsikko: | Conditional conservatism and the value relevance of accounting earnings: An international study |
| Lehti: | European Accounting Review
2006 : VOL. 15:4, p. 605-626 |
| Asiasana: | accounting theory financial reporting earnings international |
| Kieli: | eng |
| Tiivistelmä: | Based on a sample of firms from 20 countries, it is explored whether conditional conservatism (here as: cond-cons.) affects the value relevance (as: val-rel.) of accounting earnings (as: acc-erngs). It is found thet the association of cond-cons. with the val-rel. of acc-erngs. depends on the country-specific level of accrual intensity. It is found that this effect is incremental to that of shareholder protection on the val-rel. of acc-erngs. documented by Hung (in Journal of Accounting and Economics, 2001, vol. 30, p. 401-420). |
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