A01=Vera Palea
Auditing
Author_Vera Palea
Category=KCA
Category=KFCX
Category=KFFM
Category=KJMV1
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Evaluation
Product details
- ISBN 9783034314039
- Weight: 350g
- Dimensions: 148 x 210mm
- Publication Date: 18 Mar 2013
- Publisher: Peter Lang AG, Internationaler Verlag der Wissenschaften
- Publication City/Country: CH
- Product Form: Hardback
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This book provides the theoretical background and analyses capital market research related to the IAS/IFRS adoption in Europe, which is one of the most important and controversial events in the history of accounting. It adopts both an investor and a firm perspective and therefore investigates the effects of adopting IAS/IFRS on the decision-usefulness of financial reporting for investors as well as on the firms’ cost of capital. The book also focuses on fair value accounting, which is widely controversial.
All these issues are of considerable interest for standard setters and policy makers, whose primary aims are in fact to provide investors with useful information for their decision-making process and to allow firms to have access to a more efficient and cost-effective capital market.
All these issues are of considerable interest for standard setters and policy makers, whose primary aims are in fact to provide investors with useful information for their decision-making process and to allow firms to have access to a more efficient and cost-effective capital market.
Vera Palea, PhD in Accounting and Finance at Bocconi University, is researcher at the University of Turin, where she teaches financial reporting and analysis both in undergraduate and postgraduate programmes.
Her research activity focuses on the relationship between financial information and capital market behaviour.
Her research activity focuses on the relationship between financial information and capital market behaviour.
