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Purpose – The aim of this paper is to document the author's keynote address in Accounting at the 16th Annual Conference … on Pacific Basin Finance, Economics, Accounting and Management “Innovation for a Sustainable Future: Visions for 2020 … considers two areas – global accounting and financial reporting, and regulation and institutions. Findings – As business has …
Persistent link: https://www.econbiz.de/10005007750
accounting information in Australia. Design/methodology/approach – This paper uses board, audit committee and external audit … of stock price on earnings and equity book values following Ohlosn's accounting-based valuation framework. Findings … – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information …
Persistent link: https://www.econbiz.de/10005047613