Is fair value information relevant to investment decision-making : evidence from the Australian agricultural sector?
Year of publication: |
November 2018
|
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Authors: | He, Liyu ; Wright, Sue ; Evans, Elaine |
Published in: |
Australian journal of management. - Los Angeles, Calif. [u.a.] : Sage, ISSN 0312-8962, ZDB-ID 609380-2. - Vol. 43.2018, 4, p. 555-574
|
Subject: | Agricultural sector | future operating cash flows | relevance of fair value accounting | Fair-Value-Bilanzierung | Fair value accounting | Landwirtschaft | Agriculture | Cash Flow | Cash flow | Australien | Australia | IFRS | Informationswert | Information value |
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