Click on a thumbnail to go to Google Books.
Loading... Financial reporting under IAS/IFRS theoretical background and capital market evidence-- a European perspectiveby Vera Palea
No tags None Loading...
Sign up for LibraryThing to find out whether you'll like this book. No current Talk conversations about this book. No reviews no reviews | add a review
This book provides the theoretical background and analyses capital market research related to the IAS/IFRS adoption in Europe, which is one of the most important and controversial events in the history of accounting. It adopts both an investor and a firm perspective and therefore investigates the effects of adopting IAS/IFRS on the decision-usefulness of financial reporting for investors as well as on the firms' cost of capital. The book also focuses on fair value accounting, which is widely controversial. All these issues are of considerable interest for standard setters and policy makers, whose primary aims are in fact to provide investors with useful information for their decision-making process and to allow firms to have access to a more efficient and cost-effective capital market. No library descriptions found. |
Current DiscussionsNonePopular coversNone
Google Books — Loading... GenresMelvil Decimal System (DDC)657.302184Technology Management and auxiliary services AccountingLC ClassificationRatingAverage: No ratings.Is this you?Become a LibraryThing Author. |