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Evidence from China on the value relevance of operating income vs. below-the-line items


  • Chen, Shimin
  • Wang, Yuetang


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  • Chen, Shimin & Wang, Yuetang, 2004. "Evidence from China on the value relevance of operating income vs. below-the-line items," The International Journal of Accounting, Elsevier, vol. 39(4), pages 339-364.
  • Handle: RePEc:eee:accoun:v:39:y:2004:i:4:p:339-364

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    References listed on IDEAS

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    2. repec:bla:joares:v:36:y:1998:i::p:199-233 is not listed on IDEAS
    3. David Burgstahler, 2002. "Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 585-612, June.
    4. Hannu Schadewitz, 1996. "Information Content of Interim Earnings Components — Evidence from Finland," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 23(9-10), pages 1397-1414, December.
    5. repec:bla:joares:v:37:y:1999:i:2:p:319-352 is not listed on IDEAS
    6. DeAngelo, Harry & DeAngelo, Linda & Skinner, Douglas J, 1992. " Dividends and Losses," Journal of Finance, American Finance Association, vol. 47(5), pages 1837-1863, December.
    7. repec:bla:joares:v:34:y:1996:i::p:117-134 is not listed on IDEAS
    8. repec:bla:joares:v:34:y:1996:i::p:135-155 is not listed on IDEAS
    9. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    10. Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 39-67, December.
    11. Abdel-khalik, A. Rashad & Wong, Kie Ann & Wu, Annie, 1999. "The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?," The International Journal of Accounting, Elsevier, vol. 34(4), pages 467-489, 010.
    12. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
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    Cited by:

    1. repec:eee:accoun:v:52:y:2017:i:2:p:101-121 is not listed on IDEAS
    2. Veith, Stefan & Werner, Jörg R., 2014. "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, vol. 49(3), pages 301-330.
    3. Ran, Guanggui & Fang, Qiaoling & Luo, Shuai & Chan, Kam C., 2015. "Supervisory board characteristics and accounting information quality: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 37(C), pages 18-32.
    4. Jayne Bisman & Weini Liao, 2009. "Making the mainstream: An analysis of the scholarly literature on accounting in China, 1999-2008," Asian Review of Accounting, Emerald Group Publishing, vol. 17(3), pages 180-197, September.
    5. Schiemann, Frank & Guenther, Thomas, 2013. "Earnings Predictability, Value Relevance, and Employee Expenses," The International Journal of Accounting, Elsevier, vol. 48(2), pages 149-172.

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