Value relevance of fair values in different investor protection environments
Year of publication: |
March 2016
|
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Authors: | Siekkinen, Jimi |
Published in: |
Accounting forum : advancing the interdisciplinary and global connection of accounting research. - [Abingdon] : Routledge, Taylor & Francis Group, ISSN 0155-9982, ZDB-ID 2165079-2. - Vol. 40.2016, 1, p. 1-15
|
Subject: | IFRS 13 | Fair value accounting | Investor protection | Value relevance | Fair value hierarchy | Fair-Value-Bilanzierung | IFRS | Anlegerschutz |
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