Accounting diversity and firm valuation

International Journal of Accounting

Volumn 33, Issue 5, 1998, Pages 529-567

  King, Raymond D ^a   Langli, John Christian ^b  

^a UNIVERSITY OF OREGON   (United States)

^b NONE

Author keywords

Accounting diversity; Clean surplus; Conservatism; International; Valuation

Indexed keywords

EID: 15844419401     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(98)90012-7     Document Type: Article

References (5)

1. Brealey, Richard and Stewart C. Myers. 1995. Corporate Finance Fifth Edition, Homewood. IL: Richard D. Irwin.
2. Center for International Financial Analysis & Research Inc. 1995. International Accounting and Auditing Trends, 4th edition. International Accounting Trends Volume I, Princeton, NJ: CIFAR Publications.
3. Choi, Fredrick D. S. and Richard M. Levich. 1991. "International Accounting Diversity and Capital Market Decisions." in Handbook of International Accounting, F. D. S. Choi, editor. New York: John Wiley & Sons.
4. Cohen, Jacob and Patricia Cohen. 1975. Applied Multiple Regression/Correlation Analysis for the Behavioral Sciences. Hillsdale, NJ: Lawrence Erlbaum Associates.
5. Edwards, E. O., and Philip. W. Bell. 1961. The Theory and Measurement of Business Income. Berkeley: University of California Press.