000165406 001__ 165406
000165406 005__ 20260108143203.0
000165406 0247_ $$2doi$$a10.1504/IJAAPE.2006.011203
000165406 0248_ $$2sideral$$a106744
000165406 037__ $$aART-2006-106744
000165406 041__ $$aeng
000165406 100__ $$0(orcid)0000-0003-1298-7183$$aCallao Gastón, Susana$$uUniversidad de Zaragoza
000165406 245__ $$aInternational differences in value relevanceof accounting data and explaining country factors
000165406 260__ $$c2006
000165406 5203_ $$aBased on financial reporting and stock market information for 13,768 firms in 23 countries over the period 1995–1999, we perform a comparative analysis of the value relevance of reported earnings and their components. We also search the country and market factors explaining the relationship between financial reporting and prices. Our study provides evidence for the value relevance of net earnings figure. Breakdown of earnings into their components provides the investor with incremental information. Both factors related directly with the quantity and quality of the disclosed financial data and others country factors do affect the value relevance of accounting earnings.
000165406 540__ $$9info:eu-repo/semantics/closedAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000165406 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000165406 700__ $$0(orcid)0000-0002-5557-0380$$aCuéllar Fernández, Beatriz$$uUniversidad de Zaragoza
000165406 700__ $$0(orcid)0000-0003-0334-192X$$aJarne Jarne, José Ignacio$$uUniversidad de Zaragoza
000165406 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000165406 773__ $$g3, 4 (2006), 387-408$$pInt. j. account. audit. perform. eval.$$tInternational journal of accounting, auditing and performance evaluation$$x1740-8008
000165406 8564_ $$s254144$$uhttps://zaguan.unizar.es/record/165406/files/texto_completo.pdf$$yVersión publicada
000165406 8564_ $$s1497720$$uhttps://zaguan.unizar.es/record/165406/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000165406 909CO $$ooai:zaguan.unizar.es:165406$$particulos$$pdriver
000165406 951__ $$a2026-01-08-14:09:59
000165406 980__ $$aARTICLE