THE VALUE RELEVANCE OF GERMAN ACCOUNTING MEASURES - AN EMPIRICAL-ANALYSIS

Ts Harris, M Lang and Hp Moller

Journal of Accounting Research, 1994, vol. 32, issue 2, 187-209

Keywords: Value relevance; Earnings reconciliation; Accounting differences; Conservatism (search for similar items in EconPapers)
JEL-codes: G14 G15 M41 (search for similar items in EconPapers)
Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:32:y:1994:i:2:p:187-209

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DOI: 10.2307/2491281

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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