haku: @indexterm FINANCIAL STATEMENTS / yhteensä: 672
viite: 23 / 672
| 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