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...

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Autors principals: José Carlos Rocha da Veiga, Joaquim Sant’Ana Fernandes, Cristina Isabel Ramos Gonçalves, Georgette dos Santos Andraz
Format: Artigo
Idioma:Inglês
Publicat: Research Centre for Tourism, Sustainability and Well-being - CinTurs; University of Algarve 2015-03-01
Col·lecció:Journal of Spatial and Organizational Dynamics
Matèries:
Fair Value
Historical Cost
Market Value
Cultural Environment
Accés en línia:http://www.cieo.pt/journal/J_1_2015/article6.pdf
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