Financial notes reporting quality : a conceptualization and empirical analysis of financial reporting quality using the example of notes reporting on intangible assets under IFRS
Year of publication: |
2019
|
---|---|
Authors: | Nell, Tobias |
Other Persons: | Rogler, Silvia (degree supervisor) ; Horsch, Andreas (degree supervisor) |
Institutions: | Technische Universität Bergakademie Freiberg (degree granting) |
Publisher: |
Freiberg |
Subject: | nformation Quality | Financial Reporting | Reporting Quality | Content Analysis | Theoretical Accounting Research | Empirical Accounting Research | IFRS | Berichtswesen | Reporting | Rechnungswesen | Accounting | Immaterielle Werte | Intangible assets | Jahresabschluss | Financial statement | Bibliometrie | Bibliometrics | International Financial Reporting Standards | Geschäftsbericht | Anhang | Immaterielles Wirtschaftsgut | Rechnungslegung | Berichterstattung | Informationsqualität |
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