Accounting and capital markets - A European Survey

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1993) ‘The relation between returns and earnings: evidence for the UK’, Accounting and Business Research, 24(93): 69–77. Strong, N. and Walker, M. (1993) ‘The explanatory power of earnings for stock returns’, Accounting Review, 68: 385–99. Subramanyam, K. (1996) ‘The pricing of discretionary accruals’, Journal of Accounting and Economics, 22: 249–81. Taylor Zarzeski, M. (1996) ‘Spontaneous harmonization effects of culture and market forces on accounting disclosure practices’, Accounting Horizons, 10(1): 18–37.

1993) ‘The relation between returns and earnings: evidence for the UK’, Accounting and Business Research, 24(93): 69–77. Strong, N. and Walker, M. (1993) ‘The explanatory power of earnings for stock returns’, Accounting Review, 68: 385–99. Subramanyam, K. (1996) ‘The pricing of discretionary accruals’, Journal of Accounting and Economics, 22: 249–81. Taylor Zarzeski, M. (1996) ‘Spontaneous harmonization effects of culture and market forces on accounting disclosure practices’, Accounting Horizons, 10(1): 18–37.

1999) ‘Firm characteristics of Swiss companies that utilize International Accounting Standards’, International Journal of Accounting, 34(1): 121–31. , Kinnunen, J. and Kasanen, E. (1994) ‘The association of stock returns with International Accounting Standards earnings: evidence from the Finnish capital market’, International Journal of Accounting, 29: 283–96. , Kinnunen, J. and Kasanen, E. (1998) ‘A note on the information content of parent company versus consolidated earnings in Finland’, European Accounting Review, 7(1): 31–40.

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