Choi, Jong-Hag; Kim, Jeong-Bon; Lee, Jay Junghun - In: Journal of Accounting and Public Policy 30 (2011) 2, pp. 166-187
This study investigates whether and how the information values of reported earnings and their components changed around the Asian financial crisis of 1997-1998. Regression analyses on a sample of 10,406 firm-years from nine Asian countries from 1995 to 2000 reveal the following. First, the...
