In this study we compare the value relevance of accounting measures for U.S. and German firms matched on industry and firm size, and evaluate the incremental informativeness of earnings adjusted on the basis of a formula proposed by analysts.
Harris, Trevor, M. Lang, and H. P. Möller. "The Value Relevance of German Accounting Measures: An Empirical Analysis." Journal of Accounting Research 32, no. 2 (Fall 1994): 187-209.
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