Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

Material TypeArticleLanguageEnglish
TitleHas the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence Author(S)Young-Soo Choi (Author)
Abstract  When producing International Financial Reporting Standards (IFRS), one of the main goals of the International Accounting Standards Board (IASB) was to create a set of standards which were more useful to investors as a predictive tool..... ...Paginationp 741–768
SubjectEconomicsDescriptorsAccounting
Journal TitleJournal of Business Finance & Accounting  
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