๐”– Bobbio Scriptorium
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Accounting internationalization and value relevance of accounting earnings in China

โœ Scribed by Jiaxing You; Shengqiang Luo


Book ID
107508002
Publisher
Higher Education Press and Springer
Year
2009
Tongue
English
Weight
257 KB
Volume
3
Category
Article
ISSN
1673-7326

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This study examines the value relevance of reported earnings and book value under pooling-of-interests and purchase accounting. Using a sample of 110 merger or acquisition transactions from the period 1988 to 1996, the value relevance of the two accounting approaches is investigated by examining the