VALUE-RELEVANCE

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相关领域：经济管理更多>>
相关作者：杨夏更多>>
相关机构：河南理工大学更多>>
相关期刊：《商情》《Journal of Modern Accounting and Auditing》《China Journal of Accounting Research》更多>>
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IAS/IFRS and financial reporting quality:Lessons from the European experience
《China Journal of Accounting Research》2013年第4期247-263,共17页Vera Palea 
financial reporting under IAS/IFRS in the European Union in support of the European Financial Reporting Advisory Group’s (EFRAG) activity
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting.In doing so,it adopts the perspective of stock market investors and focuses on value-relevance research.The ...
关键词：Financial reporting quality IAS/IFRS VALUE-RELEVANCE European Regulation 1606/2002 
Research on International Convergence of Chinese Accounting Standards Based on Value-Relevance of Accounting Information
《商情》2013年第32期175-176,共2页杨夏 
1 Introduction In 1978,China began to implement the reform of the traditional planned economy system to a market oriented economy system and began to explore the construction of socialist market economy.Because there ...
关键词：会计 会计学 会计设备 会计核算 
Value-relevance of accounting numbers for valuation
《Journal of Modern Accounting and Auditing》2009年第9期30-39,共10页Muliati Binti Aba Ibrahim Hajah Fatimah Binti Bujang Nero Madi Aizimah Binti Abu Samah Ummi Syarah Binti Ismai Kamaruzaman Jusoff Azlina Narawi 
Recent empirical work suggested that the ability of accounting numbers to explain the relationship between accounting numbers and stock prices has deteriorated over the past four decades. The findings of this study su...
关键词：value relevance EARNINGS book value firms value 
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