I examine the usefulness (relevance and timeliness) of earnings announcements in two
emerging markets, the Johannesburg Stock Exchange (JSE) and the Bolsa Mexicana de …

This study investigates the relationship between the value relevance of earnings and
earnings quality across countries. We find that there is a stronger relationship between …

This study compares the informational content of accounting earnings reported by Swiss
companies under the standards generally accepted in Switzerland and earnings reported …

As accounting regulators develop international standards, it is helpful for them to understand
the use of financial statements by investors in different countries. In this study we compare …

This study examines the relation between stock prices and accounting earnings and book
values in six Asian countries: Indonesia, South Korea, Malaysia, the Philippines, Taiwan …

This study examines the impact of the mandatory adoption of the 1997 and 2006 Egyptian
accounting standards on earnings quality and firm valuation. Extant research finds that IAS …

Recently, a new dimension has been added to research in accounting harmonization by
studying the effects of accounting practices and regulations on share price and return …

This paper examines whether the relevance of conventional (earnings focused) accounting
information for valuation has declined in Australia over a recent period of 28 years …

Accounting earnings summarize periodic corporate financial performance and are key
determinants of stock prices. We review research on the usefulness of accounting earnings …

Hope's study reports new evidence on the links between the accuracy of analysts' earnings
forecasts and international accounting differences. The focus of the analysis is on …