The incremental information content of non-US GAAP earnings disclosures : evidence from UK firms
Year of publication: |
2006
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Authors: | Olibe, Kingsley O. |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 15.2006, 2, p. 197-214
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Subject: | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Ankündigungseffekt | Announcement effect | Informationswert | Information value | Kapitaleinkommen | Capital income | Großbritannien | United Kingdom | USA | United States |
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