The influence of firm's fair value system on earnings quality under IFRS
Chang Seop Rhee, Eun Sil Choi, Ji Yeon Ryu
| Year of publication: |
May/June 2018
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|---|---|
| Authors: | Rhee, Chang Seop ; Choi, Eun Sil ; Ryu, Ji Yeon |
| Published in: |
The journal of applied business research. - Littleton, Colo. : CIBER Research Inst., ISSN 0892-7626, ZDB-ID 1107555-7. - Vol. 34.2018, 3, p. 427-436
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| Subject: | IFRS | Fair Value System | Earnings | Quality | Goodwill | Fair-Value-Bilanzierung | Fair value accounting | Bilanzpolitik | Accounting policy | Geschäftswert | Gewinnermittlung | Profit determination | Unternehmensbewertung | Firm valuation | Bilanzielle Bewertung | Accounting valuation |
| 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/10011889695