Earnings persistence, value relevance, and earnings timeliness : the case of Thailand
This research aims to investigate the enhancement of accounting quality in Thailand after adopting International Financial Reporting Standards (IFRS) in its domestic accounting system. The accounting quality consists of three properties of earnings– earnings persistence, value relevance and earnings...
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Durham University
2011
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.536833 |