Klimczak, Karol Marek; Szafranski, Grzegorz - In: Accounting Research Journal 26 (2013) October, pp. 239-255
Purpose – Value relevance studies, in particular international comparative studies, use market values sampled at different dates relative to the fiscal year-end. This paper aims to contribute a theoretical and empirical analysis of the relationship between value relevance and the month of...
