The effects of IFRS on net income and earnings components : value relevance, persistence, and predictive value
Alternative title: | Efectos de las NIIF en el resultado y sus componentes : relevancia valorativa, persistencia y capacidad redictiva |
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Year of publication: |
September 2016
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Authors: | Cutillas-Gomariz, M. Fuensanta ; Sánchez-Ballesta, Juan P. ; Yagüe Guirao, José |
Published in: |
Spanish journal of finance and accounting. - Abingdon, Oxon : Taylor & Francis, ISSN 0210-2412, ZDB-ID 184451-9. - Vol. 45.2016, 171, p. 365-388
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Subject: | International financial reporting standards (IFRS) | accounting quality | value relevance | persistence | predictability | IFRS | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Zusammenfassung in spanischer Sprache |
Other identifiers: | 10.1080/02102412.2016.1198562 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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