In this study, we examine the accounting systems in six Asian countries to assess whether
they differ in their value relevance under the residual earnings model. The countries
selected: Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand, differ in the
conservatism of their accounting practices, as well as in their adherence to clean surplus
In this study, we examine the accounting systems in six Asian countries to assess whetherthey differ in their value relevance under the residual earnings model. The countriesselected: Indonesia, Korea, Malaysia, the Philippines, Taiwan, and Thailand, differ in theconservatism of their accounting practices, as well as in their adherence to clean surplus
การแปล กรุณารอสักครู่..