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Disclosure, information asymmetry and the cost of equity capital : evidence from Indonesia

Setiany, Erna; Suhardjanto, Djoko - In: Recent developments in Asian economics : international …, (pp. 351-366). 2021

Persistent link: https://www.econbiz.de/10012804527

Outlining commitment and resistance to dominant accounting paradigms

Van Zijl, Wayne; Maroun, Warren - In: Research handbook on financial accounting, (pp. 172-184). 2024

Persistent link: https://www.econbiz.de/10014475631

The analysis of the appliance of fair value concept in croatian companies from real sector

Perčević, Hrvoje; Hladika, Mirjana; Valenta, Ivana - In: Eurasian economic perspectives : proceedings of the …, (pp. 17-29). 2020

The fair value concept, as a prevailing measurement base in contemporary financial reporting, is introduced by International Financial Reporting Standards (IFRSs) and is also implemented in Croatian Financial Reporting Standards (CFRSs). The basic aim of this chapter is to identify to what...

Persistent link: https://www.econbiz.de/10012793189

The link between accounting measures of biological assets and financial standing of the agricultural enterprises : evidence from Lithuania

Stonciuviene, Neringa; Zinkeviciene, Danute; … - In: Eurasian economic perspectives : proceedings of the …, (pp. 31-47). 2020

The purpose of the research is to assess the impact of the choice of biological asset measuring method on the financial standing, overall performance, and financial attractiveness of the agricultural enterprises. The analysis of scientific research studies shows that there is no preference given...

Persistent link: https://www.econbiz.de/10012793194