Differential changes in the value-relevance of earnings and book values over time : financial versus other industries
Year of publication: |
2011
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Authors: | Asthana, Sharad ; Chen, Lucy Huajing |
Published in: |
International journal of accounting and finance. - Genève : Inderscience Enterprises, ISSN 1752-8224, ZDB-ID 2484196-1. - Vol. 3.2011/12, 3, p. 207-222
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Subject: | value-relevance | accounting information | comparative change | SFAS 133 | financial industry | non-financial industries | Bilanzierungsgrundsätze | Accounting standards | Großbritannien | United Kingdom | Vergleich | Comparison | Gewinn | Profit | Buchwert | Book value | Unternehmensbewertung | Firm valuation | Finanzsektor | Financial sector |
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