The Value-Relevance of Current Accounting Data According to US-GAAP and German Code Law - An Empirical Assessment of the Feltham-Ohlson-model

In diesem Arbeitspapier wird die Wertreelvanz von Rechnungslegungsdaten nach HGB und US-GAAP auf der Basis des Feltham-Ohlson-Modells überprüft.In this research paper, the value relevance of accounting data (German GAAP, US-GAAP) is compared based on the model of Feltham-Ohlson (1995)...

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Year of publication:	2003-10-16
Authors:	Weißenberger, Barbara E. ; Stromann, Hilke
Institutions:	Institut für Wirtschaftswissenschaft <Gießen>
Subject:	Statistik \| Bilanzrecht \| Deutschland / Handelsgesetzbuch / \| Generally Accepted Accounting Principles

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Extent:	371712 bytes 44 p. application/pdf
Series:	Arbeitspapiere Professur für BWL IV – Controlling und integrierte Rechnungslegung Universität Giessen 2002 AP/1/E
Type of publication:	Book / Working Paper
Language:	English
Classification:	Accounting and auditing. General ; Auditing and management control ; Corporate statistics and corporate cost accounting ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005868088