Value relevance and changes in accounting standards: A review of the IFRS adoption literature
Share prices reflect available financial information about those firms and a substantial amount of these information come from financial statement figures. The informativeness of the reported earnings and book values in financial statements depend on accounting standards that govern their preparatio...
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| Autor principal: | |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Taylor & Francis Group
2022-12-01
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| Col·lecció: | Cogent Business & Management |
| Matèries: | |
| Accés en línia: | http://dx.doi.org/10.1080/23311975.2022.2039057 |
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