Description: O impacto da adoo obrigatria das IFRS no value relevance by Gulsah Ustuner Estimated delivery 3-12 business days Format Paperback Condition Brand New Description Em 2005, todas as empresas cotadas na UE foram obrigadas a elaborar as suas demonstrações financeiras de acordo com as Normas Internacionais de Relato Financeiro (IFRS). A Turquia, sendo um país candidato à adesão à UE, também adoptou as IFRS para as empresas cotadas na Bolsa de Valores de Istambul (ISE) nessa data. Este estudo investiga o efeito desta transição obrigatória para as IFRS na qualidade contabilística das demonstrações financeiras. A fim de examinar o efeito da qualidade contabilística, comparámos o value relevance relativo e incremental do resultado líquido e do valor contabilístico do capital próprio com os preços das acções das empresas cotadas entre o período pré-adoção e o período pós-adoção. Os testes de relevância do valor dão provas empíricas de que o BVE e o NI são mais relevantes em termos de valor ao abrigo das normas IFRS em comparação com as normas GAAP turcas para as empresas cotadas turcas. Estas conclusões podem ser explicadas pela orientação para o justo valor das IFRS, em comparação com a ênfase nos custos históricos dos GAAP turcos. No seu conjunto, os resultados sugerem que as revisões e as novas normas das IFRS melhoram o value relevance das medidas contabilísticas para as empresas cotadas turcas. Details ISBN 6208300991 ISBN-13 9786208300999 Title O impacto da adoo obrigatria das IFRS no value relevance Author Gulsah Ustuner Format Paperback Year 2024 Pages 56 Publisher Edicoes Nosso Conhecimento GE_Item_ID:169051859; About Us Grand Eagle Retail is the ideal place for all your shopping needs! With fast shipping, low prices, friendly service and over 1,000,000 in stock items - you're bound to find what you want, at a price you'll love! Shipping & Delivery Times Shipping is FREE to any address in USA. Please view eBay estimated delivery times at the top of the listing. Deliveries are made by either USPS or Courier. We are unable to deliver faster than stated. International deliveries will take 1-6 weeks. NOTE: We are unable to offer combined shipping for multiple items purchased. This is because our items are shipped from different locations. Returns If you wish to return an item, please consult our Returns Policy as below: Please contact Customer Services and request "Return Authorisation" before you send your item back to us. Unauthorised returns will not be accepted. Returns must be postmarked within 4 business days of authorisation and must be in resellable condition. Returns are shipped at the customer's risk. We cannot take responsibility for items which are lost or damaged in transit. For purchases where a shipping charge was paid, there will be no refund of the original shipping charge. Additional Questions If you have any questions please feel free to Contact Us. Categories Baby Books Electronics Fashion Games Health & Beauty Home, Garden & Pets Movies Music Sports & Outdoors Toys
Price: 31.93 USD
Location: Fairfield, Ohio
End Time: 2025-01-24T03:42:08.000Z
Shipping Cost: 0 USD
Product Images
Item Specifics
Restocking Fee: No
Return shipping will be paid by: Buyer
All returns accepted: Returns Accepted
Item must be returned within: 30 Days
Refund will be given as: Money Back
Format: Paperback
ISBN-13: 9786208300999
Author: Gulsah Ustuner
Type: NA
Book Title: O impacto da adoo obrigatria das IFRS no value relevance
Language: Does not apply
Publication Name: NA
