Document Type

Article

Publication Date

4-2006

Abstract

This research performed a partial test of the instrumental validity of the stakeholder model by examining the value relevance of value added relative to income and the incremental value relevance of two stakeholder compensation components of value added, wages and interest for Japan, Germany, United States, and United Kingdom.

Comments

Original published version available at https://doi.org/10.19030/iber.v5i4.3473

Creative Commons License

Creative Commons Attribution 3.0 License
This work is licensed under a Creative Commons Attribution 3.0 License.

First Page

29

Last Page

44

Publication Title

International Business & Economics Research Journal

DOI

10.19030/iber.v5i4.3473

Included in

Accounting Commons

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