Roca, Florencia - In: Journal of applied economics 24 (2021) 1, pp. 154-172
value relevance of accounting information in Argentina, which originated via the regulation that required all public non …-financial companies to change the accounting standards, for fiscal periods starting in January 2012. As with most value-relevance studies …, this research employs the Ohlson Model to examine the empirical association between equity prices and two main accounting …
