The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Lihong Liang; Edward J. Riedl
| Year of publication: |
2014
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|---|---|
| Authors: | Liang, Lihong ; Riedl, Edward J. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 89.2014, 3, p. 1151-1177
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| Subject: | fair value | historical cost | analyst forecast accuracy | net asset value | real estate | Finanzanalyse | Financial analysis | Bilanzielle Bewertung | Accounting valuation | Prognoseverfahren | Forecasting model | Fair-Value-Bilanzierung | Fair value accounting | Unternehmensbewertung | Firm valuation | Prognose | Forecast | Marktwert | Market value |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| 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/10010407928