Goncharov, Igor; Hodgson, Allan - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 1-1
The IASB comprehensive income project extends the ‘fair value’ measurement conceptfrom the balance sheet into the income statement. This article extends prior research, primarilybased on Anglo-Saxon countries, by using a comprehensive data set of 56,700 European firm yearsover sixteen...