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The practice of investment valuation in emerging markets: Evidence from Argentina

โœ Scribed by Luis E. Pereiro

Book ID
113810550
Publisher
Elsevier Science
Year
2006
Tongue
English
Weight
211 KB
Volume
16
Category
Article
ISSN
1042-444X

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โœ Anlin Chen; Lanfeng Kao; Meilan Tsao ๐Ÿ“‚ Article ๐Ÿ“… 2010 ๐Ÿ› Wiley (John Wiley & Sons) ๐ŸŒ English โš– 144 KB

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