This paper focuses on the effects of IFRS first adoption on accounting information in Italy. The research wishes to explore the ability of the new accounting standards in providing more suitable information in equity valuation to investors.
Titolo: | The Value Relevance of Accounting Information in Italy Following IFRS Adoption |
Autori: | |
Data di pubblicazione: | 2007 |
Rivista: | |
Abstract: | This paper focuses on the effects of IFRS first adoption on accounting information in Italy. The research wishes to explore the ability of the new accounting standards in providing more suitable information in equity valuation to investors. |
Handle: | http://hdl.handle.net/11562/748162 |
Appare nelle tipologie: | 01.01 Articolo in Rivista |
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