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Extra resources for Accounting and capital markets - A European Survey
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1999) ‘Firm characteristics of Swiss companies that utilize International Accounting Standards’, International Journal of Accounting, 34(1): 121–31. , Kinnunen, J. and Kasanen, E. (1994) ‘The association of stock returns with International Accounting Standards earnings: evidence from the Finnish capital market’, International Journal of Accounting, 29: 283–96. , Kinnunen, J. and Kasanen, E. (1998) ‘A note on the information content of parent company versus consolidated earnings in Finland’, European Accounting Review, 7(1): 31–40.
150 The European Accounting Review Lev, B. and Thiagarajan, R. (1993) ‘Fundamental information analysis’ numbers’, Journal of Accounting Research, 31: 190–215. Lev, B. and Zarowin, P. (1999) ‘The boundaries of nancial reporting and how to extend them’, Journal of Accounting Research, 37: 353–86. Lubberink, M. and Huijgen, C. (2002) ‘A wealth based explanation for earnings conservatism’, European Finance Review, forthcoming. Martikainen, M. (1993) ‘Stock returns and classi cation patterns of rm-speci c nancial variables: empirical evidence with Finnish data’, Journal of Business Finance and Accounting, 20: 537–57.