Ethics in Reporting of the Other Comprehensive Income: The Case of Listed European Companies in Emerging Countries
The concept of “value relevance” was identified in many studies as a significant quality parameter that provides usefulness to investors and other stakeholders regarding the financial and non-financial information to assess the companies’ value. Based on empirical results in the case of the audit-li...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2022-11-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9707.pdf |