Article ID Journal Published Year Pages File Type
7255011 Scandinavian Journal of Management 2013 11 Pages PDF
Abstract
► Non-capitalization of investments reduces accounting's value relevance. ► The value relevance increases if the sustainable portion of earnings is identified. ► Still, non-capitalization causes larger temporal variation in value relevance. ► This variation is associated with investment levels and growth expectations.
Keywords
Related Topics
Social Sciences and Humanities Business, Management and Accounting Strategy and Management
Preview
Earnings sustainability, economic conditions and the value relevance of accounting information
Authors
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