Financial Reporting In Malaysia: Some Empirical Evidence (PB)

This book is compilation of the first stage of research completed by researchers at UiTM-ACCA FRRC. Most of the empirical work presented in this book employed market value and book value relationship based on accounting numbers. This relationship is well-known as the balance sheet identity model which was first mentioned by Landsman in 1986. Models based on the relation between market value and book value have been used continuosly in market-based accounting research.