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Value Relevance of Accounting Information: Evidence from an Emerging Market

https://doi.org/10.2139/ssrn.3206227
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23/23 checkable references clean · checked 2026-08-27

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

3 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 23 checked references that resolve
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The Information Environment of China's A and B Shares: Can We Make Sense of the Numbers?
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The Usefulness of Earnings and Book Value for Equity Valuation in Emerging Capital Markets: Evidence From Listed Companies in the People's Republic of China
resolves10.1016/j.intaccaudtax.2009.05.006
Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets
resolves10.1016/s1061-9518(01)00033-7
Is accounting information value-relevant in the emerging Chinese stock market?
resolves10.1016/j.intacc.2004.06.012
Evidence from China on the value relevance of operating income vs. below-the-line items
resolves10.1016/j.jaccpubpol.2010.02.001
A transparency Disclosure Index measuring disclosures: Chinese listed companies
resolves10.1016/s0165-4101(02)00087-3
Market valuations in the New Economy: an investigation of what has changed
resolves10.1080/09638180601102040
On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland
resolves10.1111/j.1540-6261.1997.tb02725.x
Market Segmentation and Stock Prices: Evidence from an Emerging Market
resolves10.2307/2491026
Earnings Asan Explanatory Variable for Returns
resolves10.1162/003465302320259448
Puzzles in the Chinese Stock Market
resolves10.1016/j.jaccpubpol.2007.05.004
Ownership, two-tier board structure, and the informativeness of earnings – Evidence from China
resolves10.1111/j.1475-6803.2000.tb00738.x
SEGMENTATION OF THE A‐ AND B‐SHARE CHINESE EQUITY MARKETS
resolves10.1111/1468-0106.00083
Value Relevance of Earnings in an Emerging Capital Market: the Case of A‐shares in China
resolves10.1111/j.1540-6261.1989.tb04386.x
Asset Pricing in Partially Segmented Markets: Evidence from the Finnish Market
resolves10.1016/j.bar.2013.03.003
Dividends, research and development expenditures, and the value relevance of book value for UK loss-making firms
resolves10.1016/j.intaccaudtax.2005.08.001
Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China
resolves10.1177/0148558x11409164
The Impact of IFRS on Accounting Quality in a Regulated Market
resolves10.2308/jiar.2007.6.2.55
Value Relevance of Accounting Information in Different Stock Market Segments: The Case of Chinese A-, B-, and H-Shares
resolves10.1111/j.1911-3846.1995.tb00461.x
Earnings, Book Values, and Dividends in Equity Valuation*
resolves10.2307/2491124
Changes versus Levels in Earnings As Explanatory Variables for Returns: Some Theoretical Considerations
resolves10.1016/j.intacc.2004.08.001
A comparison of value relevance of accounting information in different segments of the Chinese stock market
resolves10.1016/j.bar.2012.09.004
The transition to IFRS and the value relevance of financial statements in Greece
The 3 references without a DOI — listed, not checked
no DOI — not checkedref11
no DOI — not checkedref17
no DOI — not checkedref22
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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