Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance

Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance

Abstract This study investigation the Effect of Using Fair value in Financial Reports in Improving the Value relevance of Accounting Information. The ultimate goal of this study is to determine the difference of the value relevance of accounting information between the fair value system user’ compa...

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Bibliographic Details
Main Authors: Samira Hajikermani, Mahmoud Moeinadin, Forough Heirany
Format: Article
Language:fas
Published: Alzahra University 2018-02-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Fair value
Historical cost
financial reports
Value relevance of the accounting information
Online Access:http://jera.alzahra.ac.ir/article_3067_d5a58cc7a2d847df8f88a5b9c6870cd0.pdf

Internet

http://jera.alzahra.ac.ir/article_3067_d5a58cc7a2d847df8f88a5b9c6870cd0.pdf

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