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  • Search: subject:"valuation usefulness"
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Year of publication
Subject
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Bilanzielle Bewertung 2 conservatism 2 decision usefulness 2 stewardship 2 valuation usefulness 2 Accounting 1 Accounting valuation 1 Bewertung 1 Bilanzierung 1 Conceptual framework 1 Corporate Governance 1 Decision usefulness 1 Evaluation 1 Informationswert 1 International Financial Reporting Standards 1 Objectives of financial reporting 1 Performance measurement 1 Performance-Messung 1 Rechnungswesen 1 Stewardship 1 Theorie 1 Theory 1 USA 1 Valuation usefulness 1 Vergleich 1
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Online availability
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Free 2 Undetermined 1
Type of publication
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Book / Working Paper 2 Article 1
Type of publication (narrower categories)
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Article in journal 1 Aufsatz in Zeitschrift 1 Working Paper 1
Language
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English 3
Author
All
Gassen, Joachim 2 Kuhner, Christoph 1 Pelger, Christoph 1
Institution
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Sonderforschungsbereich 649: Ökonomisches Risiko, Wirtschaftswissenschaftliche Fakultät 1
Published in...
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Abacus : a journal of accounting, finance and business studies 1 SFB 649 Discussion Paper 1 SFB 649 Discussion Papers 1
Source
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ECONIS (ZBW) 1 EconStor 1 RePEc 1
Showing 1 - 3 of 3
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On the relationship of stewardship and valuation : an analytical viewpoint
Kuhner, Christoph; Pelger, Christoph - In: Abacus : a journal of accounting, finance and business … 51 (2015) 3, pp. 379-411
Persistent link: https://www.econbiz.de/10011508234
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Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
Gassen, Joachim - 2008
of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub ….S. firms and a set of firm-specific metrics for valuation usefulness based on short-window capital market reactions to … quarterly earnings announcements, I document that the valuation usefulness of financial accounting information is consistently …
Persistent link: https://www.econbiz.de/10010263727
Saved in:
Cover Image
Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
Gassen, Joachim - Sonderforschungsbereich 649: Ökonomisches Risiko, … - 2008
of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub ….S. firms and a set of firm-specific metrics for valuation usefulness based on short-window capital market reactions to … quarterly earnings announcements, I document that the valuation usefulness of financial accounting information is consistently …
Persistent link: https://www.econbiz.de/10005677911
Saved in:
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