The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information
Christian Blecher
| Year of publication: |
2019
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|---|---|
| Authors: | Blecher, Christian |
| Published in: |
Review of quantitative finance and accounting. - New York, NY : Springer, ISSN 0924-865X, ZDB-ID 1087855-5. - Vol. 53.2019, 1, p. 47-72
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| Subject: | Standard-setting | Signaling | Earnings management | Asymmetric information | Asymmetrische Information | Bilanzpolitik | Accounting policy | Theorie | Theory | Fair-Value-Bilanzierung | Fair value accounting | Signalling | IFRS | Kostenrechnung | Cost accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11156-018-0742-5 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012173016