Consistency, Value Relevance and Sufficiency of Book for Market Values in Five Japanese Conglomerates Over the Period 1950–2004.

Market and accounting data for five Japanese conglomerates, Toyota, Fuji, Sony, Itochu and Sumitomo, are analysed over the period 1950 to 2004. Annual market value is regressed on three accounting and six macroeconomic variables, using a general-to-specific approach to construct simple error correct...

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Publicado en:	Abacus Vol. 45; no. 1; pp. 88 - 124
Autores principales:	COOKE, TERENCE, OMURA, TERUYO, WILLETT, ROGER
Formato:	Artículo
Publicado:	Wiley-Blackwell Mar2009
Materias:	Consistency requirements (Accounting) Value (Economics) Book value Market value Conglomerate corporations Japan
Acceso en línea:	Ver este registro en EBSCOhost