search query: @author Landsman, W. R. / total: 5
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| Author: | Barth, M. E. Beaver, W. H. Landsman, W. R. |
| Title: | The relevance of the value relevance literature for financial accounting standard setting: another view |
| Journal: | Journal of Accounting & Economics
2001 : SEP, VOL. 31:1-3, p. 77-104 |
| Index terms: | Accounting standards Value analysis Valuation |
| Language: | eng |
| Abstract: | This paper explains that value relevance research assesses how well accounting amounts reflect information used by equity investors, and provides insights into questions of interest to standard settings. A primary focus of financial statements is equity investment. |
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