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.
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Format: | Theses and Dissertations |
Published: |
2008
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Online Access: | https://hdl.handle.net/10356/7242 |
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Institution: | Nanyang Technological University |