intTypePromotion=3
Array
(
    [0] => Array
        (
            [banner_id] => 140
            [banner_name] => KM1 - nhân đôi thời gian
            [banner_picture] => 964_1568020473.jpg
            [banner_picture2] => 839_1568020473.jpg
            [banner_picture3] => 620_1568020473.jpg
            [banner_picture4] => 994_1568779877.jpg
            [banner_picture5] => 
            [banner_type] => 8
            [banner_link] => https://tailieu.vn/nang-cap-tai-khoan-vip.html
            [banner_status] => 1
            [banner_priority] => 0
            [banner_lastmodify] => 2019-09-18 11:11:47
            [banner_startdate] => 2019-09-11 00:00:00
            [banner_enddate] => 2019-09-11 23:59:59
            [banner_isauto_active] => 0
            [banner_timeautoactive] => 
            [user_username] => sonpham
        )

)

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

Chia sẻ: Phạm Duy | Ngày: | Loại File: PDF | Số trang:43

0
45
lượt xem
5
download

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

Mô tả tài liệu
  Download Vui lòng tải xuống để xem tài liệu đầy đủ

We examine the causes and consequences of European real estate firms’ decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information—reflected in more dispersed ownership—and a firm’s commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 – Investment Property. We also find that firms not providing these fair values face higher information asymmetry. However, we fail to find that the relatively higher information asymmetry was reduced following mandatory adoption of IFRS. Rather, we find that differences...

Chủ đề:
Lưu

Nội dung Text: Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

CÓ THỂ BẠN MUỐN DOWNLOAD

AMBIENT
Đồng bộ tài khoản