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Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards

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 Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A‐share and B‐share markets during three distinct phases...

Persistent link: https://www.econbiz.de/10014839413

Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards

Chamisa, Eddie; Mangena, Musa; Ye, Guanlan - In: Journal of accounting in emerging economies : JAEE 2 (2012) 2, pp. 162-187

Persistent link: https://www.econbiz.de/10009574392

Financial Reporting in Hyperinflationary Economies and the Value Relevance of Accounting Amounts : Hard Evidence from Zimbabwe

Chamisa, Eddie - 2018

We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000–2005, we find that both sets of amounts are value relevant but HC...

Persistent link: https://www.econbiz.de/10012917259

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts : hard evidence from Zimbabwe

Chamisa, Eddie; Mangena, Musa; Pamburai, Hamutyinei Harvey - In: Review of accounting studies 23 (2018) 4, pp. 1241-1273

Persistent link: https://www.econbiz.de/10011936521

Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies : a content analysis and stakeholder views

Abdo, Hafez; Mangena, Musa; Needham, Graham; Hunt, David - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 4, pp. 341-358

Persistent link: https://www.econbiz.de/10011962839