Conditional conservatism and value relevance of financial reporting : a study in view of converging accounting standards
Maximiliaan Willem Pierre Thijssen, George Emmanuel Iatridis
| Year of publication: |
December 2016
|
|---|---|
| Authors: | Thijssen, Maximiliaan Willem Pierre ; Iatridis, George |
| Published in: |
Journal of multinational financial management. - Amsterdam [u.a.] : North-Holland, ISSN 1042-444X, ZDB-ID 1117284-8. - Vol. 37/38.2016, p. 48-70
|
| Subject: | Accounting standards | Value relevance | Conservatism | Reported accounting information | IFRS | Bilanzierungsgrundsätze | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Bilanzrecht | Accounting law | Konservatismus | Informationswert | Information value | Jahresabschluss | Financial statement |