Accounting Earnings: The Conception of Standards Setters and Perception of Financial Analysts
Type de matériel :
TexteLangue : français Détails de publication : 2003.
Sujet(s) : Ressources en ligne : Abrégé : 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.
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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.
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