The impact of the institutional environment on the value relevance of fair values
Peter Fiechter, Zoltán Novotny-Farkas
| Year of publication: |
March 2017
|
|---|---|
| Authors: | Fiechter, Peter ; Novotny-Farkas, Zoltán |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 1, p. 392-429
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| Subject: | Fair value accounting | International financial reporting standards (IFRS) | Value relevance | Institutional accounting | Information environment | IFRS | Fair-Value-Bilanzierung | Rechnungswesen | Accounting | Institutionelle Infrastruktur | Institutional infrastructure | Bilanzielle Bewertung | Accounting valuation | Informationswert | Information value | Welt | World | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-016-9378-7 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011655626