Quality, acceptability, and enforceability of accounting standards and value relevance of accounting earnings : cross-country study
I examine the effects of the three institutional parameters, accounting standards quality, acceptability of accounting standards and enforceability (preventive and punitive) of accounting standards on the value relevance of earnings.
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Published: |
2008
|
| Subjects: | |
| Online Access: | https://hdl.handle.net/10356/7242 |
| Summary: | I examine the effects of the three institutional parameters, accounting standards quality, acceptability of accounting standards and enforceability (preventive and punitive) of accounting standards on the value relevance of earnings. |
|---|