Assessing the impact of alternative fair value measures on the efficiency of project selection and continuation
Year of publication: |
2012
|
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Authors: | Caskey, Judson ; Hughes, John S. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 87.2012, 2, p. 483-512
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Subject: | debt | covenants | fair vallue | accounting conservatism | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
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