Recognition versus disclosure : evidence from fair value of investment property
Year of publication: |
2015
|
---|---|
Authors: | Israeli, Doron |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 20.2015, 4, p. 1457-1503
|
Subject: | Recognition versus disclosure | Fair value of investment property | Analogous amounts | Value relevance | Bilanzielle Bewertung | Accounting valuation | USA | United States | Theorie | Theory | Fair-Value-Bilanzierung | Fair value accounting |
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