Showing 1 - 10 of 44
Persistent link: https://www.econbiz.de/10007385249
Persistent link: https://www.econbiz.de/10008318926
Persistent link: https://www.econbiz.de/10008813870
Persistent link: https://www.econbiz.de/10007812439
Persistent link: https://www.econbiz.de/10010019278
Persistent link: https://www.econbiz.de/10007104106
Persistent link: https://www.econbiz.de/10007996078
Persistent link: https://www.econbiz.de/10009331715
In recent years, several accounting standards, including IFRS 3, issued by the IASB, substitute historical cost with fair value measures and so provide managers with increased discretion to determine fair value without an actual market for the asset. Using Swedish data, we document the...
Persistent link: https://www.econbiz.de/10009279128
Persistent link: https://www.econbiz.de/10008436376