Economic Development and the Value-Relevance of Accounting Information: A Disclosure Transparency Perspective
Extending prior studies which suggest that the disclosure practice of developed economy entities tends to be more transparent than that of emerging economy entities, this study investigates whether such differences in the degree of disclosure transparency translate into different levels of value-rel...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2005
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/149 http://dx.doi.org/10.1108/eb043416 |
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| Institution: | Singapore Management University |
| Language: | English |