The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange

Following the theories of gray and positive accounting this study examines the options in the measurement of assets and the usefulness of fair value. Using a sample of 104 Portuguese and Spanish companies with listed securities, the research analyzes factors associated with the fair value option an...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلفون الرئيسيون: José Carlos Rocha da Veiga, Joaquim Sant’Ana Fernandes, Cristina Isabel Ramos Gonçalves, Georgette dos Santos Andraz
التنسيق: Artigo
اللغة:Inglês
منشور في: Research Centre for Tourism, Sustainability and Well-being - CinTurs; University of Algarve 2015-03-01
سلاسل:Journal of Spatial and Organizational Dynamics
الموضوعات:
Fair Value
Historical Cost
Market Value
Cultural Environment
الوصول للمادة أونلاين:http://www.cieo.pt/journal/J_1_2015/article6.pdf
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