haku: @indexterm accounting principles / yhteensä: 291
viite: 1 / 291
« edellinen | seuraava »
| Tekijä: | Gjerde, Ø. Knivsflå, K. Sættem, F. |
| Otsikko: | The value relevance of financial reporting in Norway 1965-2004 |
| Lehti: | Scandinavian Journal of Management
2011 : MAR, VOL. 27:1 p. 66-86 |
| Asiasana: | accounting standards regulations accounting principles Nordic countries Scandinavia |
| Kieli: | eng |
| Tiivistelmä: | This paper proposes a test of the value relevance of financial reporting in Norway over the 40 years before IFRS were introduced. An improved association between financial reporting and value creation enhances decision-making and control. It is found that the time trend of overall value relevance has risen significantly after controlling for changes in economic value relevance drivers. Neither the value relevance of the balance sheet nor the income statement has decreased over time. The results also suggest that performance accounting based on the matching principle is not necessarily in conflict with highly value relevant financial reporting. |
« edellinen | seuraava »
SCIMA