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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Detalles Bibliográficos
Main Authors: José Carlos Rocha da Veiga, Joaquim Sant’Ana Fernandes, Cristina Isabel Ramos Gonçalves, Georgette dos Santos Andraz
Formato: Artigo
Idioma:Inglês
Publicado: Research Centre for Tourism, Sustainability and Well-being - CinTurs; University of Algarve 2015-03-01
Series:Journal of Spatial and Organizational Dynamics
Assuntos:
Fair Value
Historical Cost
Market Value
Cultural Environment
Acceso en liña:http://www.cieo.pt/journal/J_1_2015/article6.pdf
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