The Quality of Accounting Information: Relevance or Value-Relevance?
Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value-Relevance studies that are motivated by users of...
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universiti Malaya
2019-02-01
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| coleção: | Asian Journal of Accounting Perspectives |
| Assuntos: | |
| Acesso em linha: | https://sare.um.edu.my/index.php/AJAP/article/view/16885 |
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