VALUE RELEVANCE OF OTHER COMPREHENSIVE INCOME AND FAIR VALUE MEASUREMENT
Fair value measurement raises challenges among the Company’s management and users of financial information. The disclosure of other comprehensive income (OCI) that includes information regarding fair value measurement provides value relevance for all interested stakeholders. The current empirical...
| Main Authors: | , , |
|---|---|
| 格式: | 文件 |
| 语言: | English |
| 出版: |
Academica Brâncuşi
2022-08-01
|
| 丛编: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| 主题: | |
| 在线阅读: | https://www.utgjiu.ro/revista/ec/pdf/2022-04/34_Rapan.pdf |