...Jacqueline Birt; Mahesh Joshi; Michael Kend Purpose The purpose of this paper is to investigate the value relevance of segment information for both public and private sector banks in India. In doing so, this paper examines a rapidly developing economy and perhaps its most critical sector during...

... state‐private joint ventures, and private enterprises (Narayan and Godden, 2000). Accounting Transitional economies Developing economies International harmonization Fair value Chart of accounts Vietnam Vietnam is potentially of interest to the international reader for at least two...