Quality, acceptability, and enforceability of accounting standards and value relevance of accounting earnings : cross-country study

• Main Author: Etty Retno Wulandari
• Other Authors: Asheq Razaur Rahman
• Format: Theses and Dissertations
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Standards
• Online Access: https://hdl.handle.net/10356/7242
• Institution: Nanyang Technological University

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.