Has the IASB been successful in making accounting earnings more useful for prediction and valuation? : UK evidence
Year of publication: |
2013
|
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Authors: | Choi, Young-soo ; Peasnell, Ken V. ; Toniato, Joao |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 40.2013, 7/8, p. 741-768
|
Subject: | IFRS | value relevance | analyst forecasts | valueation | earnings | Finanzanalyse | Financial analysis | Gewinn | Profit | Prognose | Forecast | Bilanzpolitik | Accounting policy | Prognoseverfahren | Forecasting model | Gewinnermittlung | Profit determination | Bilanzierungsgrundsätze | Accounting standards | Großbritannien | United Kingdom | Unternehmensbewertung | Firm valuation |
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