کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1002074 | 937317 | 2012 | 13 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
چکیده انگلیسی
In this paper, we build on recent studies documenting an economic discount on firms located in the Canadian province of Quebec that seems to be associated with the political risk generated by the Quebec separatist movement (e.g., Graham, Morrill, & Morrill, 2005). We use information on firms’ economic activity in the province of Quebec as collected and published by the Quebec business newspaper Les Affaires for the period 1990–2008. We find that variables proxying for extent of operations in Quebec are associated with market-to-book multiples on book value and earnings.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of International Accounting, Auditing and Taxation - Volume 21, Issue 2, 2012, Pages 185–197
Journal: Journal of International Accounting, Auditing and Taxation - Volume 21, Issue 2, 2012, Pages 185–197
نویسندگان
Roger C. Graham Jr., Cameron K.J. Morrill, Janet B. Morrill,