메뉴 건너뛰기




Volumn 41, Issue 1, 2006, Pages 22-40

The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings

Author keywords

Corporate governance; Financial crisis; Valuation

Indexed keywords


EID: 33644678928     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2005.12.002     Document Type: Article
Times cited : (58)

References (23)
  • 1
    • 21344476134 scopus 로고
    • The relative informativeness of accounting disclosures in different countries
    • (Supplement)
    • A. Alford J. Jones R. Leftwich M. Zmijewski The relative informativeness of accounting disclosures in different countries Journal of Accounting Research 31 1993 183-233
    • (1993) Journal of Accounting Research , vol.31 , pp. 183-233
    • Alford, A.1    Jones, J.2    Leftwich, R.3    Zmijewski, M.4
  • 2
    • 0034340509 scopus 로고    scopus 로고
    • Country-specific factors related to financial reporting and the value relevance of accounting data
    • (Spring)
    • A. Ali L. Hwang Country-specific factors related to financial reporting and the value relevance of accounting data Journal of Accounting Research 38 2000 1-21
    • (2000) Journal of Accounting Research , vol.38 , pp. 1-21
    • Ali, A.1    Hwang, L.2
  • 3
    • 0041790655 scopus 로고    scopus 로고
    • Incentives versus standards: Properties of accounting income in four East Asian countries
    • R. Ball A. Robin J.S. Wu Incentives versus standards: Properties of accounting income in four East Asian countries Journal of Accounting and Economics 36 2003 235-270
    • (2003) Journal of Accounting and Economics , vol.36 , pp. 235-270
    • Ball, R.1    Robin, A.2    Wu, J.S.3
  • 4
    • 0002437989 scopus 로고    scopus 로고
    • Relative valuation roles of equity book value and net income as a function of financial health
    • M. Barth W. Beaver W. Landsman Relative valuation roles of equity book value and net income as a function of financial health Journal of Accounting and Economics 25 1 1998 1-34
    • (1998) Journal of Accounting and Economics , vol.25 , Issue.1 , pp. 1-34
    • Barth, M.1    Beaver, W.2    Landsman, W.3
  • 5
    • 0002604906 scopus 로고    scopus 로고
    • The relevance of the value relevance literature for financial accounting standard setting: Another view
    • M. Barth W. Beaver W. Landsman The relevance of the value relevance literature for financial accounting standard setting: Another view Journal of Accounting and Economics 31 2001 77-104
    • (2001) Journal of Accounting and Economics , vol.31 , pp. 77-104
    • Barth, M.1    Beaver, W.2    Landsman, W.3
  • 6
    • 0003713797 scopus 로고
    • Regression diagnostics: Identifying influential data and sources of collinearity
    • New York, NY: Wiley
    • D. Belsley E. Kuh R. Welsch Regression diagnostics: Identifying influential data and sources of collinearity 1980 Wiley New York, NY
    • (1980)
    • Belsley, D.1    Kuh, E.2    Welsch, R.3
  • 7
    • 0000108966 scopus 로고    scopus 로고
    • Financial accounting information and corporate governance
    • R. Bushman A. Smith Financial accounting information and corporate governance Journal of Accounting and Economics 32 2001 237-333
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 237-333
    • Bushman, R.1    Smith, A.2
  • 9
    • 33846635259 scopus 로고
    • Inventory of generally accepted accounting principles for business enterprises
    • New York: AICPA
    • P. Grady Inventory of generally accepted accounting principles for business enterprises Accounting research study vol. 7 1965 AICPA New York
    • (1965) Accounting Research Study , vol.7
    • Grady, P.1
  • 10
    • 15844423886 scopus 로고    scopus 로고
    • Accounting practices and the market valuation of accounting numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand
    • R.C. Graham R.D. King Accounting practices and the market valuation of accounting numbers: Evidence from Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand International Journal of Accounting 35 4 2000 445-470
    • (2000) International Journal of Accounting , vol.35 , Issue.4 , pp. 445-470
    • Graham, R.C.1    King, R.D.2
  • 11
    • 0041723670 scopus 로고    scopus 로고
    • The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht
    • R. Graham R. King J. Bailes The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht Journal of International Financial Management and Accounting 11 2 2000 84-107
    • (2000) Journal of International Financial Management and Accounting , vol.11 , Issue.2 , pp. 84-107
    • Graham, R.1    King, R.2    Bailes, J.3
  • 12
    • 21844525574 scopus 로고
    • The value relevance of German accounting measures: An empirical analysis
    • T. Harris M. Lang H.P. Möller The value relevance of German accounting measures: An empirical analysis Journal of Accounting Research 32 2 1994 187-209
    • (1994) Journal of Accounting Research , vol.32 , Issue.2 , pp. 187-209
    • Harris, T.1    Lang, M.2    Möller, H.P.3
  • 13
  • 14
    • 0041723669 scopus 로고    scopus 로고
    • The value relevance of accounting information around the 1997 Asian financial crisis - The case of South Korea
    • December
    • L-C. Ho C.-S. Liu P. Sohn The value relevance of accounting information around the 1997 Asian financial crisis - The case of South Korea Asia Pacific Journal of Accounting & Economics 2001, December 83-107
    • (2001) Asia Pacific Journal of Accounting & Economics , pp. 83-107
    • Ho, L.-C.1    Liu, C.-S.2    Sohn, P.3
  • 15
    • 0008682864 scopus 로고    scopus 로고
    • International accounting standards
    • International Accounting Standards Committee
    • International Accounting Standards Committee International accounting standards 1999
    • (1999)
  • 19
    • 0036094466 scopus 로고    scopus 로고
    • A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis
    • T. Mitton A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis Journal of Financial Economics 64 2002 215-241
    • (2002) Journal of Financial Economics , vol.64 , pp. 215-241
    • Mitton, T.1
  • 20
    • 0004193615 scopus 로고
    • Comparative international accounting
    • NY: Prentice-Hall
    • C. Nobes R. Parker Comparative international accounting 1995 Prentice-Hall NY
    • (1995)
    • Nobes, C.1    Parker, R.2
  • 21
    • 0012289334 scopus 로고    scopus 로고
    • Financial reporting in emerging capital markets: Characteristics and policy issues
    • S.M. Saudagaran J.G. Diga Financial reporting in emerging capital markets: Characteristics and policy issues Accounting Horizons 11 2 1997 41-64
    • (1997) Accounting Horizons , vol.11 , Issue.2 , pp. 41-64
    • Saudagaran, S.M.1    Diga, J.G.2
  • 22
    • 0742311553 scopus 로고    scopus 로고
    • The institutional environment of financial reporting regulation in ASEAN
    • S.M. Saudagaran J.G. Diga The institutional environment of financial reporting regulation in ASEAN International Journal of Accounting 35 1 2000 1-26
    • (2000) International Journal of Accounting , vol.35 , Issue.1 , pp. 1-26
    • Saudagaran, S.M.1    Diga, J.G.2
  • 23
    • 0041866450 scopus 로고    scopus 로고
    • Financial accounting and corporate governance: A discussion
    • R. Sloan Financial accounting and corporate governance: A discussion Journal of Accounting & Economics 32 2001 35-347
    • (2001) Journal of Accounting & Economics , vol.32 , pp. 35-347
    • Sloan, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.