Evidence from China on the value relevance of operating income vs. below-the-line items

International Journal of Accounting

Volumn 39, Issue 4, 2004, Pages 339-364

  Chen, Shimin ^a,b   Wang, Yuetang ^c  

^a LINGNAN UNIVERSITY   (Hong Kong)

^b UNIVERSITY OF LOUISIANA AT LAFAYETTE   (United States)

^c NANJING UNIVERSITY   (China)

Author keywords

Below the line items; Earnings response coefficients; Persistence of earnings; Special items; Value relevance of recurring vs. nonrecurring earnings

Indexed keywords

EID: 10244239268     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2004.06.012     Document Type: Article

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