Does financial disclosure influence the value relevance of accounting information?

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...

Полное описание

Библиографические подробности
Главные авторы:	Shamki, Dhiaa, Abdul Rahman, Azhar
Формат:	Статья
Язык:	English
Опубликовано:	Emerald Group Publishing Limited 2013
Предметы:	HF5601 Accounting
Online-ссылка:	https://repo.uum.edu.my/id/eprint/19178/1/EBS%20CME%20%206%203-4%20%202013%20216-232.pdf

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