A comparison of value relevance of accounting information in different segments of the Chinese stock market

132 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical Evidence from China (2011, unknown): “One impediment to this growth is investors’ real concerns over the quality of accounting information, which they need in order to make good investment decisions (Haw et al., 2001; Sami and Zhou, 2004).”
The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, background): “Schadewitz and Markku (2007) now find that IFRS earnings and net assets reconciliation adjustments are value relevant for Finnish companies.”
Do Chinese government subsidies affect firm value (2014, background): “Although several studies have investigated the value relevance of accounting numbers in China (e.g. Bao and Chow, 1999; Chen et al., 2001; Sami and Zhou, 2004), there has been little systematic examination of how subsidies are reflected in the value of Chinese listed companies.”