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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| Format: | Thèse |
| Langue: | anglais |
| Publié: |
2018
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| Accès en ligne: | http://psasir.upm.edu.my/id/eprint/90055/1/GSM%202019%2030%20irUPM.pdf |