Analysts' evaluations of acquisitions : Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes
Patric Andersson, Niclas Hellman
| Year of publication: |
2020
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|---|---|
| Authors: | Andersson, Patric ; Hellman, Niclas |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 41.2020, p. 1-17
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| Subject: | Accounting knowledge | Financial statement complexity | IFRS | Acquisition | M&A, Experience | Valuation | Financial analyst | Understandability | Finanzanalyse | Financial analysis | Schweden | Sweden | Jahresabschluss | Financial statement | Unternehmensbewertung | Firm valuation | Übernahme | Takeover | Rechnungswesen | Accounting | Bilanzanalyse | Financial statement analysis | Informationswert | Information value | Wissensmanagement | Knowledge management | Bilanzielle Bewertung | Accounting valuation |