Open AccessThe Value Relevance Of Value Added And Stakeholder Compensation Across Business Cultures
Author(s) -
John D’Arcy
Publication year - 2011
Publication title -
the international business and economic research journal/the international business and economics research journal
Language(s) - English
Resource type - Journals
eISSN - 2157-9393
pISSN - 1535-0754
DOI - 10.19030/iber.v5i4.3473
Subject(s) - relevance (law) , stakeholder , value (mathematics) , compensation (psychology) , business value , test (biology) , business , economics , microeconomics , political science , management , psychology , mathematics , social psychology , statistics , law , paleontology , biology , profit (economics)
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.