Determinants of the quality of disclosed earnings and value relevance across transitional Europe
Sheraz Ahmed (School of Business and Management, Lappeenranta University of Technology, Lappeenranta, Finland)
| Year of publication: |
2015
|
|---|---|
| Authors: | Ahmed, Sheraz |
| Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1168, ZDB-ID 2630416-8. - Vol. 5.2015, 3, p. 325-349
|
| Subject: | Transparency international | Discretionary accruals | Earnings management | Stock returns | Ownership structure | Bilanzpolitik | Accounting policy | Eigentümerstruktur | Gewinn | Profit | Kapitaleinkommen | Capital income | Rückstellung | Accrual | Gewinnermittlung | Profit determination |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAEE-09-2011-0044 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011443528