Effect of fair value accounting for financial instruments on the decision usefulness of reported earnings

At present, the decision usefulness of fair value accounting is still very much debated among academicians. Given the ongoing debates and the limited evidence available, it is still an open question as to whether Fair Value Accounting (FVA) for financial instruments enhances or impairs the decisi...

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主要作者: Chong, Leong Yew
格式: Thesis
语言:English
出版: 2018
主题:
在线阅读:http://psasir.upm.edu.my/id/eprint/90055/1/GSM%202019%2030%20irUPM.pdf
http://psasir.upm.edu.my/id/eprint/90055/
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