Quality, acceptability, and enforceability of accounting standards and value relevance of accounting earnings : cross-country study

• المؤلف الرئيسي: Etty Retno Wulandari
• مؤلفون آخرون: Asheq Razaur Rahman
• التنسيق: Theses and Dissertations
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Standards
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/7242

I examine the effects of the three institutional parameters, accounting standards quality, acceptability of accounting standards and enforceability (preventive and punitive) of accounting standards on the value relevance of earnings.