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Journal Articles

Economic Development and the Value‐Relevance of Accounting Information — A Disclosure Transparency Perspective

Tony Kang, Yang Hoong Pang
Journal: Review of Accounting and Finance
Review of Accounting and Finance (2005) 4 (1): 5–31.
https://doi.org/10.1108/eb043416
Published: 01 January 2005
... into different levels of value‐relevance of their accounting summary measures (i.e., book values and earnings). Consistent with theories that link disclosure quality with the impact of disclosure on investors' decisions, the evidence indicates that the accounting summary measures of developed economy entities...
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