Evidence from China on the value relevance of operating income vs. below-the-line items-Reference-Cited by-同舟云学术

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Evidence from China on the value relevance of operating income vs. below-the-line items

Published:2004-01 Issue:4 Volume:39 Page:339-364
ISSN:0020-7063
Container-title:The International Journal of Accounting
language:en
Short-container-title:The International Journal of Accounting

Author:

Chen Shimin,Wang Yuetang

Publisher

World Scientific Pub Co Pte Lt

Reference36 articles.

1. The information environment of China's A and B shares: Can we make sense of the numbers?;Abdel-khalik;The International Journal of Accounting,1999

2. Financial packaging of IPO firms in China;Aharnoy;Journal of Accounting Research,2000

3. A comparison of the value-relevance of US versus non-US GAAP accounting measures using 20-F reconciliations;Amir;Journal of Accounting Research,1993

4. Reporting the results of operations;APB Opinion No. 9,1963

5. Reporting the results of operations;APB Opinion No. 30,1973

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