Have IFRS changed how stock prices are associated with earnings and book values? : evidence from Norway
Year of publication: |
2015
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Authors: | Beisland, Leif Atle ; Knivsflå, Kjell Henry |
Published in: |
Review of accounting & finance. - Bingley : Emerald Group Publishing Limited, ISSN 1475-7702, ZDB-ID 2084662-9. - Vol. 14.2015, 1, p. 41-63
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Subject: | Regulation | IFRS | Intangible assets | Accounting conservatism | Fair value | Historical cost | Norwegen | Norway | Börsenkurs | Share price | Bilanzielle Bewertung | Accounting valuation | Immaterielle Werte | Bilanzierungsgrundsätze | Accounting standards | Fair-Value-Bilanzierung | Fair value accounting | Unternehmensbewertung | Firm valuation |
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