会议专题

CROSS SECTIONAL RELATIONS BETWEEN CONSERVATISM AND VALUE RELEVANCE OF ACCOUNTING DATA

In this paper, we examine the relationships between Conservatism and value relevance of accounting information with the data of the Chinese security market. We employ four sets of conservatism measure ment indices and compare the explained variations of accounting data from groups with different conserva tive levels. All Our empirical results support a positive relation between conservatism and value relevance of accounting information.

Conservatism Accounting information Value relevance

Ying Zhao

School of Economics and Management, Beihang University, Beijing 100083, China

国际会议

The Ninth International Conference on Industrial Management(第九届工业管理国际会议 ICIM2008)

日本大阪

英文

420-426

2008-09-16(万方平台首次上网日期,不代表论文的发表时间)