Does disaggregation of fair value information increase the value relevanceof the fair value hierarchy?
Hung-Yuan (Richard) Lu; Vivek Mande
| Year of publication: |
2014
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|---|---|
| Authors: | Lu, Hung-yuan ; Mande, Vivek |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 26.2014, 1, p. 90-97
|
| Subject: | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Informationswert | Information value | Bilanzielle Bewertung | Accounting valuation |
| 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/10010388500