Country-specific factors related to financial reporting and the value relevance of accounting data

被引：368

作者：

Ali, A ^{[1
]}

Hwang, LS

机构：

[1] Univ Arizona, Tucson, AZ 85721 USA

[2] CUNY, Baruch Coll, New York, NY 10021 USA

来源：

JOURNAL OF ACCOUNTING RESEARCH | 2000年 / 38卷 / 01期

关键词：

D O I：

10.2307/2672920

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

[No abstract available]

引用

收藏

页码：1 / 21

页数：21

相关论文

共 27 条

[1] THE RELATIVE INFORMATIVENESS OF ACCOUNTING DISCLOSURES IN DIFFERENT COUNTRIES
ALFORD, A
JONES, J
LEFTWICH, R
ZMIJEWSKI, M
[J]. JOURNAL OF ACCOUNTING RESEARCH, 1993, 31 : 183 - 223
[2] THE ROLE OF EARNINGS LEVELS IN ANNUAL EARNINGS RETURNS STUDIES
ALI, A
ZAROWIN, P
[J]. JOURNAL OF ACCOUNTING RESEARCH, 1992, 30 (02) : 286 - 296
[3] [Anonymous], ADV INT ACCOUNTING
[4] BERGLOF E, 1990, FIRM NEXUS TREATIES
[5] CHOI FDS, 1992, ANN FIN REP RES C
[6] Choi FrederickD.S., 1992, INT ACCOUNTING, V2nd
[7] FIRM SIZE AND THE INFORMATION-CONTENT OF PRICES WITH RESPECT TO EARNINGS
COLLINS, DW
KOTHARI, SP
RAYBURN, JD
[J]. JOURNAL OF ACCOUNTING & ECONOMICS, 1987, 9 (02) : 111 - 138
[8] DOUPNIK TS, 1995, INT J ACCOUNTING FAL, P189
[9] EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS
EASTON, PD
HARRIS, TS
[J]. JOURNAL OF ACCOUNTING RESEARCH, 1991, 29 (01) : 19 - 36
[10] AGGREGATE ACCOUNTING EARNINGS CAN EXPLAIN MOST OF SECURITY RETURNS - THE CASE OF LONG RETURN INTERVALS
EASTON, PD
HARRIS, TS
OHLSON, JA
[J]. JOURNAL OF ACCOUNTING & ECONOMICS, 1992, 15 (2-3) : 119 - 142