Do financial statement users judge relevance based on properties of reliability?
Year of publication: |
2012
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Authors: | Kadous, Kathryn ; Koonce, Lisa ; Thayer, Jane M. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 87.2012, 4, p. 1335-1356
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Subject: | relevance | reliability | fair value | valuation | Fair-Value-Bilanzierung | Fair value accounting | Bilanzielle Bewertung | Accounting valuation | IFRS | Theorie | Theory | Bewertung | Evaluation | Bilanzanalyse | Financial statement analysis | Jahresabschluss | Financial statement | Unternehmensbewertung | Firm valuation |
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