one of the most important concepts in financial statement analysis and evaluation is conservatism. thus recognition of the factors which influence conservatism can considerably help the investor in managing the selection of more conservative assets properly and avoiding the untrue exposure of financial statements. this research is about to consider the relation of effective factors on organizat...

Books are the best friends of human beings and make them a rational animal. In this E-world our traditional books are losing their values. Recent surveys are proving that the younger generations are not much interested in visiting libraries and reading books due to their addiction towards the electronic gadgets. Many publishers are now changed their strategy by publishing and promoting e-books....

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to achieve the optimal model for capital asset pricing has always been a central issue in studies of the financial field. in this study we consider fama and french three-factor model augmented by the pastor and stambaugh (2003) liquidity risk factor. unlike most previous studies in this model, stock level beta is allowed to vary with firm-level size and book-to-market value. to verify the above...

This paper investigates the value-relevance of earnings and book value over 20 years of institutional transition in China, from 1991 to 2010, and explores the suitability of Fair Value Accounting (FVA) in the emerging capital market. In contrast to findings in the mature market, we find that the combined value-relevance of earnings and book value of listed firms in China has significantly incre...