IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v39y2004i4p403-427.html
   My bibliography  Save this article

A comparison of value relevance of accounting information in different segments of the Chinese stock market

Author

Listed:
  • Sami, Heibatollah
  • Zhou, Haiyan

Abstract

No abstract is available for this item.

Suggested Citation

  • Sami, Heibatollah & Zhou, Haiyan, 2004. "A comparison of value relevance of accounting information in different segments of the Chinese stock market," The International Journal of Accounting, Elsevier, vol. 39(4), pages 403-427.
  • Handle: RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(04)00058-5
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Brown, Stephen & Lo, Kin & Lys, Thomas, 1999. "Use of R2 in accounting research: measuring changes in value relevance over the last four decades," Journal of Accounting and Economics, Elsevier, vol. 28(2), pages 83-115, December.
    2. Cramer, J. S., 1987. "Mean and variance of R2 in small and moderate samples," Journal of Econometrics, Elsevier, vol. 35(2-3), pages 253-266, July.
    3. Christie, Andrew A., 1990. "Aggregation of test statistics : An evaluation of the evidence on contracting and size hypotheses," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 15-36, January.
    4. repec:bla:joares:v:38:y:2000:i:1:p:127-148 is not listed on IDEAS
    5. Feldman, Robert A & Kumar, Manmohan S, 1995. "Emerging Equity Markets: Growth, Benefits, and Policy Concerns," World Bank Research Observer, World Bank Group, vol. 10(2), pages 181-200, August.
    6. Core, John E. & Guay, Wayne R. & Buskirk, Andrew Van, 2003. "Market valuations in the New Economy: an investigation of what has changed," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 43-67, January.
    7. Fung, Hung-Gay & Lee, Wai & Leung, Wai Kin, 2000. "Segmentation of the A- and B-Share Chinese Equity Markets," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 23(2), pages 179-195, Summer.
    8. Ball, Ray & Kothari, S. P. & Robin, Ashok, 2000. "The effect of international institutional factors on properties of accounting earnings," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 1-51, February.
    9. repec:bla:joares:v:6:y:1968:i:2:p:159-178 is not listed on IDEAS
    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. repec:bla:joares:v:37:y:1999:i:2:p:319-352 is not listed on IDEAS
    12. Kothari, S. P. & Shanken, Jay, 2003. "Time-series coefficient variation in value-relevance regressions: a discussion of Core, Guay, and Van Buskirk and new evidence," Journal of Accounting and Economics, Elsevier, vol. 34(1-3), pages 69-87, January.
    13. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
    14. Bailey, Warren & Jagtiani, Julapa, 1994. "Foreign ownership restrictions and stock prices in the Thai capital market," Journal of Financial Economics, Elsevier, vol. 36(1), pages 57-87, August.
    15. 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.
    16. repec:bla:joares:v:38:y:2000:i:1:p:1-21 is not listed on IDEAS
    17. Kothari, S. P. & Zimmerman, Jerold L., 1995. "Price and return models," Journal of Accounting and Economics, Elsevier, vol. 20(2), pages 155-192, September.
    18. David Chu & Kolleen Rask & Thomas Gottschang, 1998. "Institutional Change in Transitional Economies: The Case of Accounting in China," Working Papers 9804, College of the Holy Cross, Department of Economics.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. López-Espinosa, Germán & Moreno, Antonio & Pérez de Gracia, Fernando, 2011. "Banks' Net Interest Margin in the 2000s: A Macro-Accounting international perspective," Journal of International Money and Finance, Elsevier, vol. 30(6), pages 1214-1233, October.
    2. Tang, Tanya Y.H. & Firth, Michael, 2012. "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(3), pages 369-397.
    3. repec:eee:jocaae:v:9:y:2013:i:2:p:123-135 is not listed on IDEAS
    4. Ioannis Tsalavoutas & Paul André & Lisa Evans, 2009. "Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence," Post-Print halshs-00460532, HAL.
    5. Keryn Chalmers & Farshid Navissi & Wen Qu, 2010. "Value relevance of accounting information in China pre- and post-2001 accounting reforms," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(8), pages 792-813, September.
    6. repec:eee:jiaata:v:20:y:2011:i:2:p:106-114 is not listed on IDEAS
    7. repec:eee:jiaata:v:18:y:2009:i:2:p:101-118 is not listed on IDEAS
    8. Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.
    9. Chong, Terence Tai-Leung & Lam, Tau-Hing & Yan, Isabel Kit-Ming, 2012. "Is the Chinese stock market really inefficient?," China Economic Review, Elsevier, vol. 23(1), pages 122-137.
    10. repec:eee:riibaf:v:44:y:2018:i:c:p:422-433 is not listed on IDEAS
    11. Tang, Tanya & Firth, Michael, 2011. "Can book-tax differences capture earnings management and tax Management? Empirical evidence from China," The International Journal of Accounting, Elsevier, vol. 46(2), pages 175-204, June.
    12. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.
    13. Li Dang & Kevin F. Brown & B.D. McCullough, 2011. "Apparent audit failures and value relevance of earnings and book value," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(2), pages 134-154, May.
    14. repec:eee:advacc:v:30:y:2014:i:1:p:176-186 is not listed on IDEAS
    15. Palea Vera, 2013. "Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201309, University of Turin.
    16. Rihab Grassa, 2016. "Corporate governance and credit rating in Islamic banks: Does Shariah governance matters?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(4), pages 875-906, December.
    17. Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari, 2012. "Factors Affecting the Value Relevance of Accounting Information," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(2), pages 76-84, April.
    18. repec:eee:jocaae:v:10:y:2014:i:2:p:148-159 is not listed on IDEAS
    19. Kirkulak, Berna & Balsari, Cagnur Kaytmaz, 2009. "Value Relevance of Inflation-adjusted Equity and Income," The International Journal of Accounting, Elsevier, vol. 44(4), pages 363-377, December.
    20. Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos, 2007. "What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange," MPRA Paper 13207, University Library of Munich, Germany.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:39:y:2004:i:4:p:403-427. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dana Niculescu). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.