Assessing the impact of fair-value accounting on financial statement analysis : a data envelopment analysis approach
Gonzalo Rodriguez-Perez, John Slof, Magda Sola, and Margarita Torrent
| Year of publication: |
2011
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|---|---|
| Authors: | Rodriguez-Perez, Gonzalo ; Slof, Eric John ; Sola, Magda ; Torrent, Margarita |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 47.2011, 1, p. 61-84
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| Subject: | IFRS | Fair-Value-Bilanzierung | Fair value accounting | Anschaffungskosten | Historical costs | Bilanzanalyse | Financial statement analysis | Data-Envelopment-Analyse | Data envelopment analysis | Versicherung | Insurance | Spanien | Spain |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009009527