The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany
Article
Ernstberger, Jürgen (2008) The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany. International journal of accounting, auditing and performance evaluation: IJAAPE 5 (1), pp. 1-29.Involved Institutions
Details
| Item type | Article |
| Journal or Publication Title | International journal of accounting, auditing and performance evaluation: IJAAPE |
| Publisher | Inderscience Enterprises |
| Volume | 5 |
| Number of Issue or Book Chapter | 1 |
| Page Range | pp. 1-29 |
| Date | 2008 |
| Date of publication | 05 Aug 2009 13:58 |
| Institutions | Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller) |
| Keywords | comprehensive income, income components, International Accounting Standards, IAS, International Financial Reporting Standards, IFRS, performance reporting, United States Generally Accepted Accounting Principles, US GAAP, value relevance, German stock exchange, Germany, stock returns |
| Dewey Decimal Classification | 300 Social sciences > 330 Economics |
| Status | Published |
| Refereed | Unknown |
| Created at the University of Regensburg | Unknown |
| Item ID | 8133 |
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