search query: @author Damkier, J. / total: 1
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| Author: | Thinggaard, F. Damkier, J. |
| Title: | Has financial statement information become less relevant? Longitudinal evidence from Denmark |
| Journal: | Scandinavian Journal of Management
2008 : DEC, VOL. 24:4, p. 375-387 |
| Index terms: | financial statements information investments strategy accounting European Union Scandinavia Nordic countries Denmark |
| Language: | eng |
| Abstract: | This study explores whether financial statement information (here as: ifmn.) in Denmark has become less value-relevant to investors over time. There is provided evidence from an accounting (as: acc.) system based on both EU acc. directives and an "economic-substance-over-legal-form" philosophy throughout the studied period. Overall, the results do not indicate that the value-relevance of accounting (as: v-r-of-acc.) ifmn. has decreased over the studied period (1983-2001). Rather, it is indicated that the v-r-of-acc. ifmn. is unchanged over the period. |
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