메뉴 건너뛰기




Volumn 15, Issue 3, 2006, Pages 325-349

The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84923096736     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180600916242     Document Type: Article
Times cited : (97)

References (31)
  • 1
    • 0036026426 scopus 로고    scopus 로고
    • Measuring value relevance in a (possibly) inefficient market
    • Aboody, D., 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research, 40 (4): 965–986.
    • (2002) Journal of Accounting Research , vol.40 , Issue.4 , pp. 965-986
    • Aboody, D.1
  • 2
    • 21344476134 scopus 로고
    • The relative informativeness of accounting disclosure in different countries
    • (Suppl.)
    • Alford, A., 1993. The relative informativeness of accounting disclosure in different countries. Journal of Accounting Research, 31 (3): 183–223. (Suppl.)
    • (1993) Journal of Accounting Research , vol.31 , Issue.3 , pp. 183-223
    • Alford, A.1
  • 3
    • 0034340509 scopus 로고    scopus 로고
    • Country-specific factors related to financial reporting and the value relevance of accounting data
    • Ali, A., and Hwang, L., 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research, 38 (1): 1–21.
    • (2000) Journal of Accounting Research , vol.38 , Issue.1 , pp. 1-21
    • Ali, A.1    Hwang, L.2
  • 4
    • 0002421840 scopus 로고
    • A comparison of the value relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations
    • (Suppl.)
    • Amir, E., 1993. A comparison of the value relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research, 31: 230–264. (Suppl.)
    • (1993) Journal of Accounting Research , vol.31 , pp. 230-264
    • Amir, E.1
  • 5
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international factors on properties of accounting earnings
    • Ball, R., 2000. The effect of international factors on properties of accounting earnings. Journal of Accounting and Economics, 29 (1): 1–51.
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.1 , pp. 1-51
    • Ball, R.1
  • 6
    • 0041790655 scopus 로고    scopus 로고
    • Incentives versus standards: properties of accounting income in four East Asian countries
    • Ball, R., 2003. Incentives versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics, 36 (1–3): 235–270.
    • (2003) Journal of Accounting and Economics , vol.36 , Issue.1-3 , pp. 235-270
    • Ball, R.1
  • 7
    • 0002604906 scopus 로고    scopus 로고
    • The relevance of the value relevance literature for financial accounting standard setting: another view
    • Barth, M., 2001. The relevance of the value relevance literature for financial accounting standard setting: another view. Journal of Accounting and Economics, 31 (1–3): 77–104.
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 77-104
    • Barth, M.1
  • 8
    • 0036013275 scopus 로고    scopus 로고
    • Perspectives on recent capital market research
    • Beaver, W. H., 2002. Perspectives on recent capital market research. Accounting Review, 77 (2): 453–474.
    • (2002) Accounting Review , vol.77 , Issue.2 , pp. 453-474
    • Beaver, W.H.1
  • 9
    • 85045008146 scopus 로고    scopus 로고
    • Financial reporting incentives for conservative accounting: the influence of legal and political institutions
    • Gothenburg. : and
    • Bushman, R. M., and Piotroski, J. D., Financial reporting incentives for conservative accounting: the influence of legal and political institutions. paper presented at the EAA Conference. Gothenburg.
    • paper presented at the EAA Conference
    • Bushman, R.M.1    Piotroski, J.D.2
  • 10
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value relevance of earnings and book value over the past forty years
    • Collins, D., 1997. Changes in the value relevance of earnings and book value over the past forty years. Journal of Accounting and Economics, 24 (1): 39–67.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.1 , pp. 39-67
    • Collins, D.1
  • 11
    • 84999440007 scopus 로고    scopus 로고
    • Accounting earnings and firm valuation: the French case
    • Dumontier, P., and Labelle, R., 1998. Accounting earnings and firm valuation: the French case. European Accounting Review, 7 (2): 163–183.
    • (1998) European Accounting Review , vol.7 , Issue.2 , pp. 163-183
    • Dumontier, P.1    Labelle, R.2
  • 12
    • 0002778354 scopus 로고
    • Earnings as an explanatory variable for returns
    • Easton, P., and Harris, T., 1991. Earnings as an explanatory variable for returns. Journal of Accounting Research, 29 (1): 19–36.
    • (1991) Journal of Accounting Research , vol.29 , Issue.1 , pp. 19-36
    • Easton, P.1    Harris, T.2
  • 14
    • 0033235098 scopus 로고    scopus 로고
    • Have financial statements lost their relevance
    • Francis, J., and Schipper, K., 1999. Have financial statements lost their relevance. Journal of Accounting Research, 37 (2): 319–352.
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 319-352
    • Francis, J.1    Schipper, K.2
  • 15
    • 8744235158 scopus 로고    scopus 로고
    • Costs of equity and earnings attributes
    • Francis, J., 2004. Costs of equity and earnings attributes. Accounting Review, 79 (4): 967–1010.
    • (2004) Accounting Review , vol.79 , Issue.4 , pp. 967-1010
    • Francis, J.1
  • 16
    • 21844525574 scopus 로고
    • The value relevance of German accounting measures: an empirical analysis
    • Harris, T., 1994. The value relevance of German accounting measures: an empirical analysis. Journal of Accounting Research, 32 (2): 187–209.
    • (1994) Journal of Accounting Research , vol.32 , Issue.2 , pp. 187-209
    • Harris, T.1
  • 17
    • 85044989042 scopus 로고    scopus 로고
    • Swedish accounting practice
    • Alexander D., Archer S., (eds), 3rd edn, London: Harcourt Brace, and, In, Edited by
    • Heurlin, S., and Peterssohn, E., 1999. “ Swedish accounting practice ”. In European Accounting Guide, 3rd edn, Edited by: Alexander, D., and Archer, S., 1078–1133. London: Harcourt Brace.
    • (1999) European Accounting Guide , pp. 1078-1133
    • Heurlin, S.1    Peterssohn, E.2
  • 18
    • 0002604908 scopus 로고    scopus 로고
    • The relevance of the value relevance literature for financial accounting standard setting
    • Holthausen, R. W., and Watts, R. L., 2001. The relevance of the value relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31 (1–3): 3–75.
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 3-75
    • Holthausen, R.W.1    Watts, R.L.2
  • 19
    • 0005766079 scopus 로고    scopus 로고
    • Accounting standards and value relevance of financial statements: an international analysis
    • Hung, M., 2001. Accounting standards and value relevance of financial statements: an international analysis. Journal of Accounting and Economics, 30 (3): 401–420.
    • (2001) Journal of Accounting and Economics , vol.30 , Issue.3 , pp. 401-420
    • Hung, M.1
  • 22
    • 0038765925 scopus 로고    scopus 로고
    • Information content of earnings in the emerging capital market: evidence from the Warsaw Stock Exchange
    • Jermakowicz, E., and Gornik-Tomaszewski, S., 1998. Information content of earnings in the emerging capital market: evidence from the Warsaw Stock Exchange. Multinational Finance Journal, 2 (4): 245–267.
    • (1998) Multinational Finance Journal , vol.2 , Issue.4 , pp. 245-267
    • Jermakowicz, E.1    Gornik-Tomaszewski, S.2
  • 23
    • 77549088343 scopus 로고    scopus 로고
    • The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic
    • Jindrichovska, I., 2001. The relationship between accounting numbers and returns: some empirical evidence from the emerging market of the Czech Republic. European Accounting Review, 10 (1): 107–131.
    • (2001) European Accounting Review , vol.10 , Issue.1 , pp. 107-131
    • Jindrichovska, I.1
  • 24
    • 21844482282 scopus 로고
    • The effects of accounting diversity: evidence from the European Union
    • (Suppl.), and
    • Joos, P., and Lang, M., 1994. The effects of accounting diversity: evidence from the European Union. Journal of Accounting Research, 32 (3): 141–168. (Suppl.)
    • (1994) Journal of Accounting Research , vol.32 , Issue.3 , pp. 141-168
    • Joos, P.1    Lang, M.2
  • 25
    • 0033235091 scopus 로고    scopus 로고
    • The boundaries of financial reporting and how to extend them
    • Lev, B., and Zarowin, P., 1999. The boundaries of financial reporting and how to extend them. Journal of Accounting Research, 37 (2): 353–385.
    • (1999) Journal of Accounting Research , vol.37 , Issue.2 , pp. 353-385
    • Lev, B.1    Zarowin, P.2
  • 26
    • 84984180909 scopus 로고
    • Earnings, book values and dividends in security valuation
    • Ohlson, J., 1995. Earnings, book values and dividends in security valuation. Contemporary Accounting Research, 11 (2): 661–788.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 661-788
    • Ohlson, J.1
  • 28
    • 0011565010 scopus 로고
    • The changing organization of Czech accounting
    • Seal, W., 1995. The changing organization of Czech accounting. European Accounting Review, 4 (4): 659–681.
    • (1995) European Accounting Review , vol.4 , Issue.4 , pp. 659-681
    • Seal, W.1
  • 29
    • 85023894249 scopus 로고    scopus 로고
    • Ernst & Young
    • Selected Basic Differences with International Accounting Principles. 1996. “ Version 1.2 ”. Ernst & Young.
    • (1996) Version 1.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.