Changes in value relevance of accounting information upon IFRS adoption : evidence from Australia
Year of publication: |
2011
|
---|---|
Authors: | Chalmers, Keryn ; Clinch, Greg ; Godfrey, Jayne M. |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 36.2011, 2, p. 151-173
|
Subject: | Bilanzierungsgrundsätze | Accounting standards | IFRS | Einführung | Implementation | Buchwert | Book value | Kapitaleinkommen | Capital income | Schätzung | Estimation | Australien | Australia | 1990-2008 |
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