The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-US and US GAAP

被引：17

作者：

Rees, L ^{[1
]}

Elgers, P ^{[1
]}

机构：

[1] UNIV MASSACHUSETTS,AMHERST,MA 01003

来源：

关键词：

D O I：

10.2307/2491470

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：115 / 127

页数：13

共 13 条

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[7] FREUND WC, 1993, WALL STREET J 0827
[8] Noreen E. W., 1989, Computer-Intensive Methods for Testing Hypotheses
[9] POPE P, 1993, J ACCOUNTING RES S, P265
[10] POPE P, 1993, J INT FINANCIAL MANA, P190