Anagnostopoulos, Ioannis; Buckland, Roger - In: Journal of Financial Regulation and Compliance 15 (2007) November, pp. 360-380
Purpose – This paper aims to draw on the potential behavioural implications of the new (economic) measurement attributes initiated recently by the International Accounting Standard Board (IASB) in their efforts to reflect more relevant, “true” underlying economic values as opposed to...
