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Keywords: shareholder value
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Journal Articles
The Accounting Review (2018) 93 (2): 209–247.
Published: 01 March 2018
...' perspective because 104 of the 138 standards examined are associated with no change in shareholder value. Nineteen (15) standards are associated with a decrease (increase) in shareholder value. Surprisingly, 25 standards are associated with an increase in estimation risk. In the cross-section, firms...
Includes: Supplementary data
Journal Articles
The Accounting Review (2013) 88 (5): 1547–1574.
Published: 01 September 2013
... research assistance. Part of the research is supported by a grant from the Hong Kong Government's Research Grant Council. Editor's note: Accepted by John Harry Evans III. April 2010 April 2013 2013 China shareholder value stock option compensation...