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

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  • 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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    1. 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.
    2. 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.
    3. 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.
    4. repec:bla:joares:v:29:y:1991:i:1:p:19-36 is not listed on IDEAS
    5. 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.
    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:135-155 is not listed on IDEAS
    8. 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.
    9. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
    10. repec:bla:joares:v:36:y:1998:i::p:199-233 is not listed on IDEAS
    11. repec:bla:joares:v:37:y:1999:i:2:p:319-352 is not listed on IDEAS
    12. repec:bla:joares:v:34:y:1996:i::p:117-134 is not listed on IDEAS
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    1. repec:eee:accoun:v:52:y:2017:i:2:p:101-121 is not listed on IDEAS
    2. repec:eee:advacc:v:30:y:2014:i:1:p:176-186 is not listed on IDEAS
    3. 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.
    4. 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.
    5. 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.
    6. 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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