What is it about?

We examine whether accounting estimates predict future earnings and cash flows of companies in China and India.

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Why is it important?

We provide findings on accounting in two major Asian economies: China and India.

Perspectives

Our paper provides some understanding of accounting in China and India.

Dr Li Li Eng
Missouri University of Science and Technology

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This page is a summary of: Usefulness of Accounting Estimates, Journal of Accounting Auditing & Finance, July 2016, SAGE Publications,
DOI: 10.1177/0148558x16657756.
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