What drives value relevance? : the visibility effect in the adoption of a new accounting standard
Marco Fasan; Giovanni Fiori; Riccardo Tiscini
| Year of publication: |
2014
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|---|---|
| Authors: | Fasan, Marco ; Fiori, Giovanni ; Tiscini, Riccardo |
| Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 10.2014, 4, p. 430-446
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| Subject: | value relevance | other comprehensive income | OCI | IAS 1 revised | visibility effect | IFRS | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011343861