While East Asia has faced tremendous economic growth in recent years, research that systematically examines the value relevance of accounting information throughout the region is sparse. This study compares the accounting measurement rules in seven Asian countries and discusses the impact of accounting differences on value relevance of accounting information. The theoretical predictions have important implications for financial analysts, investors, stock exchanges, standard-setters, and regulators.
Bao, Yan and Shah, Amit J.
"Accounting Differences on Value Relevance in Asian Markets: Predictions and Business Implications,"
The Coastal Business Journal: Vol. 4:
1, Article 10.
Available at: https://digitalcommons.coastal.edu/cbj/vol4/iss1/10
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