@article {1971216,
	title = {The Value Relevance of Accounting under Political Uncertainty:  Evidence Related to Quebec{\textquoteright}s Independence Movement},
	journal = {Journal of International Financial Management and Accounting},
	volume = {16},
	year = {2005},
	month = {2005},
	pages = {49-68},
	abstract = {The Canadian province of Quebec is a region of an advanced industrialized nation characterized by a strong independence movement and, therefore, provides an interesting context in which to test the effect of political uncertainty on the relationship between market values and accounting values. In this study we compare market-to-book value associations of a sample of firms headquartered in Quebec with those of a sample of Canadian firms headquartered outside Quebec, over the period 1988{\textquotedblright}2002. Our comparisons suggest that, on average, the value of Quebec-based firms is significantly less than other Canadian firms when valuation is based on multiples of book value and earnings. In addition, we find that the "Quebec discount" decreased significantly in the period immediately following the 1995 provincial sovereignty referendum wherein Quebeckers voted (narrowly) against Quebec sovereignty. We conclude that the relative undervaluation of Quebec firms is related, at least in part, to political uncertainty associated with the Quebec independence movement.},
	keywords = {Accounting},
	author = {Graham,Roger and Morrill,C. and Morrill,J.}
}
@article {1971221,
	title = {The Value Relevance of Equity Method Fair Value Disclosures},
	journal = {Journal of Business Finance and Accounting},
	volume = {30},
	year = {2003},
	month = {2003},
	pages = {1065-1088},
	abstract = {We assess the valuation implications of the fair value disclosures made for publicly traded securities accounted for under the equity method. We test the association between investors{\textquoteright} stock price metrics and fair value disclosures while controlling for book values on a sample of 172 investor firm-years during 1993{\textquotedblright}1997. Our results indicate that the information in the fair value disclosures is incremental to the information provided by both an investment{\textquoteright}s equity method book value and equity method reported income. This suggests that there is nothing unique about investments in publicly traded common stock that involve significant influence that makes the fair value disclosures irrelevant for firm valuation.},
	keywords = {Accounting},
	author = {Graham,Roger and Lefanowicz ,Craig E. and Petroni,Kathy}
}
@article {1978671,
	title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount},
	year = {2001},
	month = {2001},
	address = {Atlanta GA},
	keywords = {Accounting},
	author = {Graham,Roger}
}
@article {1978681,
	title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount},
	year = {2001},
	month = {2001},
	address = {Corvallis, OR},
	keywords = {Accounting},
	author = {Graham,Roger}
}
@article {1978686,
	title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount},
	year = {2001},
	month = {2001},
	address = {Phoenix, Arizona},
	keywords = {Accounting},
	author = {Graham,Roger}
}
@article {1978696,
	title = {The value of firms headquartered in Quebec relative to the value of firms headquartered elsewhere in Canada: Evidence of a Quebec discount},
	year = {2000},
	month = {2000},
	address = {Manitoba, Canada},
	keywords = {Accounting},
	author = {Graham,Roger}
}
@article {1968541,
	title = {The Value Relevance of Accounting Information During a Financial Crises:  Thailand and the 1997 Decline in Value of the Baht},
	journal = {Journal of International Financial Management and Accounting},
	volume = {11},
	year = {2000},
	month = {2000},
	pages = {84-107},
	abstract = {This study addresses whether the financial turmoil surrounding the devaluation of the baht affected the value relevance of Thai accounting information. Our results suggest a decline in the value relevance of Thai book values and earnings following the devaluation. Prior to mid 1997 the Bank of Thailand pegged the value of the baht to a basket of currencies of which 80\% was weighted to the US dollar. In response to pressure by currency speculators the bank abandoned its peg on July 2 1997 in favor of a managed float. The devaluation was followed by volatile exchange rates. The change in value relevance of accounting information after the devaluation may be attributable to the initial recognition of foreign exchange losses and the subsequent recognition of foreign exchange gains as exchange rates fell and then recovered.},
	keywords = {Accounting},
	author = {Graham,Roger and King,Raymond and Bailes,Jack}
}
@article {1978701,
	title = {The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht},
	year = {1999},
	month = {1999},
	address = {Portland, OR},
	keywords = {Accounting},
	author = {Graham,Roger}
}
@article {1978711,
	title = {The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht},
	year = {1999},
	month = {1999},
	address = {Melbourne Australia},
	keywords = {Accounting},
	author = {Graham,Roger}
}
@article {1978716,
	title = {The value relevance of accounting information during a financial crisis: Thailand and the 1997 decline in the value of the baht},
	year = {1999},
	month = {1999},
	address = {Newport Beach, CA},
	keywords = {Accounting},
	author = {Graham,Roger}
}
