Value relevance of financial assets’ fair values: Evidence from Chinese listed companies
Xiaoqing Zeng1*, Xicai Guo2, Chang-Tyan Yang³ and Yuxuan Xiong1
1School of Accounting, Zhongnan University of Economics and Law, Wuhan, 430073 China.
2Business School, East China University of Political Science and Law, Shanghai, 200042 China.
3Department of Accounting, National Changhua University of Education, Changhua (Taiwan), 50074 China.
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