The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes
Christopher W. Nobes and Christian Stadler
| Year of publication: |
August 2015
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| Authors: | Nobes, Christopher ; Stadler, Christian |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 45.2015, 5, p. 572-601
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| Subject: | qualitative characteristics | IFRS | relevance | faithful representation | comparability | understandability | transparency | Rechnungswesen | Accounting | Bilanzierungsgrundsätze | Accounting standards | Großbritannien | United Kingdom | Vergleich | Comparison | Informationswert | Information value |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/00014788.2015.1044495 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011412733