Quality, acceptability, and enforceability of accounting standards and value relevance of accounting earnings : cross-country study
Etty Retno Wulandari
Date of Issue2005
College of Business (Nanyang Business School)
I examine the effects of the three institutional parameters, accounting standards quality, acceptability of accounting standards and enforceability (preventive and punitive) of accounting standards on the value relevance of earnings.
Nanyang Technological University