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- W2350463771 abstract "The new accounting standards issued by the Ministry of Finance in February 2006 was firstly implemented by the listed company in 2007.After nearly four years of implementation,how the effect is like? Whether the quality of accounting information has been improved? Regarding this situation,the paper has done the real empirical research,taken data of year 2004-2009 of the motherboard listed companies as the sample.The results show that after the implementation of new guidelines,the value relevance of accounting data has been significantly improved;thereby this can help improving the quality of accounting information." @default.
- W2350463771 created "2016-06-24" @default.
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- W2350463771 date "2010-01-01" @default.
- W2350463771 modified "2023-09-26" @default.
- W2350463771 title "An Empirical Research on the Value Relevance of Accounting Date Before and After the Implementation of New Accounting Standards" @default.
- W2350463771 hasPublicationYear "2010" @default.
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