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Keywords: Value-relevance
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Journal Articles
International Journal of Managerial Finance (2014) 10 (3): 332–367.
Published: 27 May 2014
... Accounting Standards (CAS) and firms issuing B-shares are required to report under the International Accounting Standards (IAS). The purpose of this paper is to investigate the comparative value-relevance of accounting information in the Chinese capital markets, in particular whether the value-relevance...
