Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Tuomas Honkamäki, Markus Mättö and Hannu Ojala
| Year of publication: |
2021
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| Authors: | Honkamäki, Tuomas ; Mättö, Markus ; Ojala, Hannu |
| Published in: |
Nordic journal of business : NJB. - Aalto : [Verlag nicht ermittelbar], ISSN 2342-9011, ZDB-ID 2826192-6. - Vol. 70.2021, 3, p. 184-206
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| Subject: | Investment properties | fair value | historical cost | quality of financial statement | earnings management | conservatism | US GAAP | IFRS | Bilanzpolitik | Accounting policy | Fair-Value-Bilanzierung | Fair value accounting | Bilanzierungsgrundsätze | Accounting standards | USA | United States | Bilanzielle Bewertung | Accounting valuation |
| Type of publication: | Article |
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| 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/10012671617