Value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market
Xiaohui Qu; Guohua Zhang
| Year of publication: |
2015
|
|---|---|
| Authors: | Xiaohui, Qu ; Zhang, Guohua |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 50.2015, 2, p. 195-223
|
| Subject: | Value-relevance | Earnings and book value | Fair value suitability | Emerging market | Institutional transition | Fair-Value-Bilanzierung | Fair value accounting | China | Schwellenländer | Emerging economies | Bilanzielle Bewertung | Accounting valuation | IFRS | Buchwert | Book value |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Kommentar vh. |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011332848