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Persistent link: https://www.econbiz.de/10010207125
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...
Persistent link: https://www.econbiz.de/10010711236
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...
Persistent link: https://www.econbiz.de/10014676862