Financial reporting under ias/ifrs: theoretical background and capital market evidence – a european perspective
Auteur :
Palea, Vera
Éditeur :
Peter Lang AG, Internationaler Verlag der Wissenschaften
ISBN :
9783034314039
Date de publication :
18 mars 2013
Dimensions :
21,0 x 14,8 cm
Poids :
350 g
Langue :
Anglais
Pays d'origine :
Suisse
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.