Keywords: Price model
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Journal Articles

Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards

Eddie Chamisa, Musa Mangena, Guanlan Ye
Journal: Journal of Accounting in Emerging Economies
Journal of Accounting in Emerging Economies (2012) 2 (2): 162–187.
https://doi.org/10.1108/20421161211229826
Published: 29 June 2012
... three distinct phases (1994‐1997, 1998‐2000 and 2001‐2004) over which CAS were progressively harmonized with IFRS. Design/methodology/approach Using data for 86 Chinese listed companies which issued both A‐ and B‐shares, the authors employ the price model to test for the association between CAS...
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