The influence of firm's fair value system on earnings quality under IFRS
Year of publication: |
May/June 2018
|
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Authors: | Rhee, Chang Seop ; Choi, Eun Sil ; Ryu, Ji Yeon |
Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 34.2018, 3, p. 427-436
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Subject: | IFRS | Fair Value System | Earnings | Quality | Goodwill | Fair-Value-Bilanzierung | Fair value accounting | Bilanzpolitik | Accounting policy | Geschäftswert | Gewinn | Profit | Unternehmensbewertung | Firm valuation |
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