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Keywords: Economic Development
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Journal Articles
Economic Development and the Value‐Relevance of Accounting Information — A Disclosure Transparency Perspective
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2005) 4 (1): 5–31.
Published: 01 January 2005
... are more value‐relevant than those of emerging economy entities in the U.S. stock market. This finding has some implications for the current policy debate in IASB regarding accounting for emerging economy entities. Volume 4 Number 1 2005 Economic Development and the Value-Relevance of Accounting...
