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Accounting Information and Share Values
[Souvislost účetních informací a tržních hodnot akcií]

Author

Listed:
  • Marie Zelenková

Abstract

The main topic of the paper is a study of Katerina Hellström. Author of the study engages in testing of value relevance in transition economy - in the Czech Republic during the years 1994-2001. The test demonstrated less value relevance in the Czech Republic in comparison of Sweden and also continual increase of value relevance in the Czech Republic.

Suggested Citation

  • Marie Zelenková, 2007. "Accounting Information and Share Values [Souvislost účetních informací a tržních hodnot akcií]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(4), pages 67-72.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:4:id:248:p:67-72
    DOI: 10.18267/j.cfuc.248
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    References listed on IDEAS

    as
    1. Easton, Pd & Harris, Ts, 1991. "Earnings As An Explanatory Variable For Returns," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 19-36.
    2. Francis, J & Schipper, K, 1999. "Have financial statements lost their relevance?," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 319-352.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Value relevance; Share value; Market value; Book value; Významnost účetních informací pro formování hodnoty; Hodnota akcií; Tržní hodnota; Účetní hodnota;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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