Accounting Earnings: The Conception of Standards Setters and Perception of Financial Analysts (notice n° 410061)
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|---|---|
| fixed length control field | 01069cam a2200193 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102106.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Saghroun, Judith |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Accounting Earnings: The Conception of Standards Setters and Perception of Financial Analysts |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2003.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 32 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The purpose of this research is to identify a possible expectation gap between the conception of income issuing from standards setters and its perception by financial analysts. Based on interviews, this qualitative study, with exploratory design, takes place in an eventful accounting context through next adoption of IAS standards by European quoted companies and the “revolutionsâ€? of American standardization. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting standard |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | income |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial analysts |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 9 | 2 | 2003-06-01 | p. 81-108 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2003-2-page-81?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2003-2-page-81?lang=en&redirect-ssocas=7080</a> |
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