This structured literature review of 48 archival-based studies investigates the influence of fair
value measurements on earnings quality and stresses the moderating impact of corporate …

Capitalizing on the disclosure mandated by FAS 157, I examine the equity market's
perception of the reliability of internally generated fair value estimates. For the sample of …

By adopting a political economy perspective to accounting, this paper provides an overall
post-implementation assessment of International Financial Reporting Standards (IFRS) …

Este trabajo analiza el efecto de los modelos de valor razonable y coste histórico, aplicables
opcionalmente según la NIC 40 para las inversiones inmobiliarias, sobre el valor de …

As researchers reveal the increasing complexities of accounting practices in emerging
economies, there is a growing need for an overview of the topic. The Routledge Companion …

In capital markets, the investment decision-making process is vastly influenced by
accounting information. This paper addresses equity investment valuation through market …

1 LA VALORACIÓN POSTERIOR SEGÚN LA NIC 40 Y SU IMPACTO EN EL VALOR DE
MERCADO DE LAS EMPRESAS INMOBILIARAS EUROPEAS María de Page 1 1 LA …

Integrated reporting has gained more and more attention from both companies and external
stakeholders, like investors and consumers. Some potential benefits of using integrated …

Desde que en 2005 comenzó la armonización contable en Europa ya través del
Reglamento (CE) 1606/2002 se adoptaron las NIC/NIIF en todos sus estados miembros …

Tema centrale dell'elaborato è il principio contabile internazionale “IAS 40–Investment
Property”, che viene analizzato in tutti i suoi paragrafi. Esso si caratterizza per il fatto di …