haku: @author Magnan, Michel / yhteensä: 1
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Tekijä:Cormier, Denis
Magnan, Michel
Morard, Bernard
Otsikko:The contractual and value relevance of reported earnings in a dividend-focused environment
Lehti:European Accounting Review
2000 : VOL. 9:3, p. 387-417
Asiasana:PAY
FINANCIAL REPORTING
DIVIDENDS
SWITZERLAND
Kieli:eng
Tiivistelmä:This paper studies the relevance of reported earnings in the context of an institutional environment of Switzerland, in which investors focus on dividends. The financial reporting environment as well as contractual and valuation perspectives are discussed.
SCIMA tietueen numero: 217855
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