165406 20260108143203.0 doi 10.1504/IJAAPE.2006.011203 sideral 106744 ART-2006-106744 eng Callao Gastón, Susana Universidad de Zaragoza (orcid)0000-0003-1298-7183 International differences in value relevanceof accounting data and explaining country factors 2006 Based 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. info:eu-repo/semantics/closedAccess All rights reserved http://www.europeana.eu/rights/rr-f/ info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Cuéllar Fernández, Beatriz Universidad de Zaragoza (orcid)0000-0002-5557-0380 Jarne Jarne, José Ignacio Universidad de Zaragoza (orcid)0000-0003-0334-192X 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 3, 4 (2006), 387-408 Int. j. account. audit. perform. eval. International journal of accounting, auditing and performance evaluation 1740-8008 254144 http://zaguan.unizar.es/record/165406/files/texto_completo.pdf Versión publicada 1497720 http://zaguan.unizar.es/record/165406/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:165406 articulos driver 2026-01-08-14:09:59 ARTICLE