Financial reporting quality : is fair value a plus or a minus?
Year of publication: |
2007
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Authors: | Penman, Stephen H. |
Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 37.2007, Spec.Iss., p. 33-44
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Subject: | Berichtswesen | Reporting | Qualitätsmanagement | Quality management | Fair-Value-Bilanzierung | Fair value accounting | Kostenrechnung | Cost accounting | Bilanzielle Bewertung | Accounting valuation |
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