2 Art�culos

CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS

Acceso

en l�nea

Ionela Cristina Breahna Pravat

The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks repres... ver m�s

Revista: Studies and Scientific Researches: Economics Edition Formato: Electr�nico

Tabla de contenido: Vol: 0 Num: 19 Par: 0 A�o: 2014

Empirical value relevance of German GAAP and IFRS

Acceso

en l�nea

H. Alexander Schiebel

AbstractIt seems logical to assume that GAAP aimed at informing investors show a higher association with share prices (value relevance) than GAAP aimed at protecting creditors. The majority of empirical studies support this assumption. This paper examine... ver m�s

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electr�nico

Tabla de contenido: Vol: 1 Num: 2 Par: 0 A�o: 2007

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