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The value relevance of dirty surplus accounting flows in The Netherlands

Listed author(s):
  • Wang, Yue
  • Buijink, Willem
  • Eken, Rob
Registered author(s):

    No abstract is available for this item.

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    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(06)00072-0
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    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 41 (2006)
    Issue (Month): 4 (012)
    Pages: 387-405

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    Handle: RePEc:eee:accoun:v:41:y:2006:i:4:p:387-405
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/620179

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    1. Zeff, S. & Buijink, W.F.J. & Camfferman, K., 1999. "'True and fair' in the Netherlands : Inzicht or getrouw beeld?," Other publications TiSEM 3ac866a6-b154-4c2a-98fc-f, Tilburg University, School of Economics and Management.
    2. David Aboody, 2002. "Measuring Value Relevance in a (Possibly) Inefficient Market," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 965-986, 09.
    3. van Lent, L.A.G.M., 1997. "Pressure and politics in financial accounting regulation : The case of the financial conglomerates in the Netherlands," Other publications TiSEM f2d1e299-aaad-460a-abe1-0, Tilburg University, School of Economics and Management.
    4. John R. M. Hand & Wayne R. Landsman, 2005. "The Pricing of Dividends in Equity Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3-4), pages 435-469.
    5. Hans van Ees & Theo J.B.M. Postma & Elmer Sterken, 2003. "Board Characteristics and Corporate Performance in the Netherlands," Eastern Economic Journal, Eastern Economic Association, vol. 29(1), pages 41-58, Winter.
    6. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    7. Dechow, Patricia M. & Hutton, Amy P. & Sloan, Richard G., 1999. "An empirical assessment of the residual income valuation model1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 1-34, January.
    8. Dhaliwal, Dan & Subramanyam, K. R. & Trezevant, Robert, 1999. "Is comprehensive income superior to net income as a measure of firm performance?1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 43-67, January.
    9. Steven F. Cahan & Stephen M. Courtenay & Paul L. Gronnewoller & David R. Upton, 2000. "Value Relevance of Mandated Comprehensive Income Disclosures," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 27(9&10), pages 1273-1302.
    10. Easton, Peter D. & Harris, Trevor S. & Ohlson, James A., 1992. "Aggregate accounting earnings can explain most of security returns : The case of long return intervals," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 119-142, August.
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