Problematising the decision-usefulness of fair values : empirical evidence from UK financial analysts
Year of publication: |
2021
|
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Authors: | Georgiou, Omiros ; Mantzari, Elisavet ; Mundy, Julia |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 51.2021, 4, p. 307-346
|
Subject: | conceptual framework | decision-usefulness | fair values | IFRS | problematisation | standard-setting | Fair-Value-Bilanzierung | Fair value accounting | Finanzanalyse | Financial analysis |
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