The impact of reforms on the value relevance of accounting information: evidence from Iran
This paper examines the value relevance of accounting information in Iran for the period 1996 - 2008, before and after the codification of national accounting standard in 2001, which could describe the effect of codification of the first national accounting standards by The Iranian Association of Ce...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Academic Journals
2011
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| Online Access: | http://psasir.upm.edu.my/id/eprint/22849/ http://psasir.upm.edu.my/id/eprint/22849/1/22849.pdf |