The Value Relevance of German Accounting Measures: An Empirical Analysis

Abstract

In this study we compare the value relevance of accounting measures for U.S. and German firms matched on industry and firm size, and evaluate the incremental informativeness of earnings adjusted on the basis of a formula proposed by analysts.

Authors: Trevor Harris , M. Lang, and H. P. Möller

Format: Journal Article

Publication Date: January 1, 1994

Journal: Journal of Accounting Research

Full Citation

Harris, Trevor, M. Lang, and H. P. Möller

. “The Value Relevance of German Accounting Measures: An Empirical Analysis.”

Journal of Accounting Research

vol.

, (January 01, 1994):

187

209