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Does the Tunisian Accounting Reform Improve the Value Relevance of Financial Information? · Study

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PreprintDoes the Tunisian Accounting Reform Improve the Value Relevance of Financial Information?

Sami Ben Naceur2006

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Preprintgreen2006

Does the Tunisian Accounting Reform Improve the Value Relevance of Financial Information?

Sami Ben Naceur · Walid Nachi

14 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research

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References

1968An Empirical Evaluation of Accounting Income Numbers 1995Earnings, Book Values, and Dividends in Equity Valuation*1997Earnings management to avoid earnings decreases and losses 1999The Boundaries of Financial Reporting and How to Extend Them 1999Have Financial Statements Lost Their Relevance?1997Changes in the value-relevance of earnings and book values over the past forty years 1989An analysis of intertemporal and cross-sectional determinants of earnings response coefficients 1996Value-relevance of nonfinancial information: The wireless communications industry

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2018Effect of IFRS on Value Relevance of Accounting Information: Evidence from Quoted Manufacturing Firms in Nigeria

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2001Is accounting information value-relevant in the emerging Chinese stock market?article · 15 shared references 2009A Review of the Value Relevance Literaturearticle · 15 shared references 2015Value relevance, earnings management and corporate governance in Chinaarticle · 12 shared references 2019Value relevance of financial reporting: Evidence from Malaysiaarticle · 12 shared references 2009Compliance with international financial reporting standards (IFRS) and the value relevance of accounting information in emerging stock markets : evidence from Kuwaitthesis · 12 shared references 2014Comparative Value Relevance Studies: Country Differences Versus Specification Effectsarticle · 12 shared references

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Year2006

Typepreprint

Published2006-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations14

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.888922

openalex_workW1527381113

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