Does other comprehensive income matter in credit-oriented systems? : analyzing the Italian context
Stefania Veltri, Olga Ferraro
| Year of publication: |
2018
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|---|---|
| Authors: | Veltri, Stefania ; Ferraro, Olga |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 30.2018, p. 18-31
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| Subject: | Other Comprehensive Income (OCI) | Incremental value relevance | Credit-oriented financing systems | Italy | Post-IAS1 environment | Financial statement users’ | Italien | Bilanzierungsgrundsätze | Accounting standards | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2017.12.006 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011858749