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Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance

Abstract This study investigation the Effect of Using Fair value in Financial Reports in Improving the Value relevance of Accounting Information. The ultimate goal of this study is to determine the difference of the value relevance of accounting information between the fair value system user’ compa...

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Autori principali: Samira Hajikermani, Mahmoud Moeinadin, Forough Heirany
Natura: Artigo
Lingua:Persa
Pubblicazione: Alzahra University, Faculty of Social Sciences and Economics 2018-02-01
Serie:پژوهش‌های تجربی حسابداری
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Accesso online:http://jera.alzahra.ac.ir/article_3067_d5a58cc7a2d847df8f88a5b9c6870cd0.pdf
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