Earnings sustainability, economic conditions and the value relevance of accounting information
| Year of publication: |
2013
|
|---|---|
| Authors: | Beisland, Leif Atle ; Hamberg, Mattias |
| Published in: |
Scandinavian journal of management. - Amsterdam [u.a.] : Elsevier, ISSN 0956-5221, ZDB-ID 723269-X. - Vol. 29.2013, 3, p. 314-324
|
| Subject: | Value relevance | Reported earnings | Sustainable earnings | Financial statement information | Intangible assets | Investment level | Growth expectations | Informationswert | Information value | Gewinn | Profit | Immaterielle Werte | Gewinnermittlung | Profit determination | Bilanzpolitik | Accounting policy | Jahresabschluss | Financial statement | Ankündigungseffekt | Announcement effect | Bilanzierungsgrundsätze | Accounting standards | Börsenkurs | Share price |
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