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Erschienen in:
2009 | OriginalPaper | Buchkapitel
Size, Book-to-Market Ratio and Relativity of Accounting Information Value: Empirical Research on the Chinese Listed Company
verfasst von : Jing Yu, Siwei Cheng, Bin Xu
Erschienen in: Cutting-Edge Research Topics on Multiple Criteria Decision Making
Verlag: Springer Berlin Heidelberg
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Recently there are many literatures studying the effect of factors such as size or book-market ratio on fluctuation of accounting earnings, stock price or earnings respectively, but so far their affection on accounting information value relativity has been scarcely addressed. This paper presents the detail analyses of their effect of the two factors to the relativity of accounting information value respectively by taking Shanghai and Shenzhen stock markets as sample. And the analyses supports the following two hypotheses, (1) The relativity of accounting information value of big size corporation is more than that of small size corporation. (2) The relativity of accounting information value of low B/M ratio corporation is more than that of low B/M ratio corporation.