Financial Reporting under IAS/IFRS
Theoretical Background and Capital Market Evidence – A European Perspective
Gebonden EN 2013 9783034314039Samenvatting
This book focuses on the effects of the IAS/IFRS adoption in Europe. It investigates the decision-usefulness of financial reporting under IAS/IFRS for investors, it assesses the IAS/IFRS effects on the firms’ cost of capital and discusses financial reporting quality under fair value accounting.
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