Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE?
Over the past several decades, accounting standard setters have been gradually shifting financial reporting toward an asset/liability view, by rewriting the underlying conceptual framework and issuing accounting standards that reflect this view. The asset/liability view enhances comparability of a f...
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| Format: | Others |
| Language: | en |
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LSU
2014
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| Online Access: | http://etd.lsu.edu/docs/available/etd-06032014-123906/ |