haku: @indexterm Strategy / yhteensä: 3324
viite: 296 / 3324
Tekijä: | Thinggaard, F. Damkier, J. |
Otsikko: | Has financial statement information become less relevant? Longitudinal evidence from Denmark |
Lehti: | Scandinavian Journal of Management
2008 : DEC, VOL. 24:4, p. 375-387 |
Asiasana: | financial statements information investments strategy accounting European Union Scandinavia Nordic countries Denmark |
Kieli: | eng |
Tiivistelmä: | 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. |
SCIMA