Chamisa, Eddie; Mangena, Musa; Ye, Guanlan - In: Journal of Accounting in Emerging Economies 2 (2012) 2, pp. 162-187
Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on …‐share and B‐share prices. The J‐test was employed to determine the relative value relevance of the information based on the two …
