The relevance of the value-relevance literature for financial accounting standard setting

Journal of Accounting and Economics

Volumn 31, Issue 1-3, 2001, Pages 3-75

  Holthausen, Robert W ^a   Watts, Ross L ^b  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

^b UNIVERSITY OF ROCHESTER   (United States)

Author keywords

Accounting theory; Standard setting; Valuation; Value relevance

Indexed keywords

EID: 0002604908     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(01)00029-5     Document Type: Article

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