Concepedia

Is accounting information value-relevant in the emerging Chinese stock market?

Charles J.P. Chen, Shimin Chen, Xijia Su

Journal of International Accounting Auditing and Taxation · 2001 · 247 citations · 37 references

DOI

Concepts

References

37

An Empirical Evaluation of Accounting Income Numbers

Ray Ball, Philip Brown · Journal of Accounting Research · 1968 · 6.6K citations

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The conservatism principle and the asymmetric timeliness of earnings1

Sudipta Basu · Journal of Accounting and Economics · 1997 · 4.2K citations

, , +14

The information content of losses

Carla Hayn · Journal of Accounting and Economics · 1995 · 2.5K citations

, , +6

Changes in the value-relevance of earnings and book values over the past forty years

Daniel W. Collins, Edward L. Maydew, Ira S. Weiss · Journal of Accounting and Economics · 1997 · 1.8K citations

, , +14

An analysis of intertemporal and cross-sectional determinants of earnings response coefficients

Daniel W. Collins, S.P. Kothari · Journal of Accounting and Economics · 1989 · 1.8K citations

, , +14