Does financial disclosure influence the value relevance of accounting information?
Purpose– The paper aims to examine the influence of financial disclosure (FD) level and time on the value relevance of earnings, book value, and cash flows relative to three share price proxies, namely average annual share price, annual closing share price, and share price after a three-month period...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Limited
2013
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/19178/1/EBS%20CME%20%206%203-4%20%202013%20216-232.pdf |