The impact of ineffective internal control on the value relevance of accounting information
Nan Hu, Baolei Qi, Gaoliang Tian, Lee Yao and Zhen Zeng
Year of publication: |
2013
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Authors: | Hu, Nan ; Qi, Baolei ; Tian, Gaoliang |
Other Persons: | Yao, Lee Jian (contributor) ; Zeng, Zhen (contributor) |
Published in: |
Asia-Pacific journal of accounting & economics : APJAE. - Abingdon : Taylor & Francis, ISSN 1608-1625, ZDB-ID 2193203-7. - Vol. 20.2013, 3, p. 334-347
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Subject: | ineffective internal control | book value | earnings | value relevance | market value | Internes Kontrollsystem | Internal control | Marktwert | Market value | Unternehmenswert | Firm value | Börsenkurs | Share price | Unternehmensbewertung | Firm valuation | Informationswert | Information value | Buchwert | Book value |
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