Sökning: "Earnings-Returns Association"

Hittade 1 uppsats innehållade orden Earnings-Returns Association.

  1. 1. IFRS Implementation in Germany and the UK : And its Effects on the Quality of Accounting Information from an Investor Perspective

    Kandidat-uppsats, IHH, Företagsekonomi

    Författare :Daniil Bargman; Lisa Hansmann; [2011]
    Nyckelord :IFRS; German GAAP; UK GAAP; Accounting Quality; Information Asymmetry; IASB; Basu measure; Market-to-Book MTB ratio; Earnings-Returns Association; Earnings Management;

    Sammanfattning : This thesis investigates whether IFRS adoption has led to an increase in the relevance of accounting information for investment decisions. Furthermore, the effects of IFRS are implicitly compared across accounting traditions. LÄS MER