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Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China

✍ Scribed by XIANJIE HE; T.J. WONG; DANQING YOUNG

Book ID
114944372
Publisher
Canadian Academic Accounting Association
Year
2011
Tongue
English
Weight
167 KB
Volume
29
Category
Article
ISSN
0823-9150

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The valuation of accounting earnings is related to the level of earnings management used by the fi rm. In emerging markets where earnings management is typically pervasive, investors lose confi dence in accounting earnings and thus tend to under-value earnings. Using data from Taiwan, we show that b