of university economics. The focus of the first two articles is on the evaluation of research output and research …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of …

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …

This paper compares measures of accounting quality for 654 firms that previously used rules-based Chinese GAAP and have … transitioned into principles-based International Financial Reporting Standards (IFRS) adopted in China. In particular, I examine … higher value relevance of accounting amounts than rules-based standards. The latter accounting regime fosters more check box …

Evaluationsansätze auf Basis von Matchingverfahren werden heute weitgehend als superiores Instrument zur Bewertung der …