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The Relative Informativeness Of Accounting Disclosures In Different Countries - Discussion

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  • POWNALL, G

Abstract

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Suggested Citation

  • Pownall, G, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 224-229.
    • Handle: RePEc:bla:joares:v:31:y:1993:i::p:224-229
    DOI: http://hdl.handle.net/10.2307/2491171
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    Citations

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    Cited by:

    1. Gornik-Tomaszewski, Sylwia & Rozen, Etzmun S., 1999. "Pricing of Foreign GAAP Earnings in U.S. Capital Market Prior to the SEC Required Reconciliation Disclosure," The International Journal of Accounting, Elsevier, vol. 34(4), pages 539-556, 010.
    2. Thomas Plenborg, 1998. "A comparison of the information content of US and Danish earnings," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 41-63.

    More about this item

    Keywords

    Disclosures; Information content; Timeliness; International study;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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