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Více informací o knize Intellectual Capital and Earnings Attributes

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• Anotace
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Anotace knihy

It is contended among the accounting researchers that information asymmetry could be reduced through disclosure of accounting information pertaining to quality of earnings and recognition of intellectual capital. Correspondingly, this study examined the effect of accounting earnings attributes and intellectual capital on information asymmetry and consequently cost of equity. The findings of the study has shown that to attract large number of investors and concurrently minimizing the cost of capital, firms generally disclose substantial sets of information especially those related to the earnings attributes and also recognize of intellectual capital in order to facilitate investors in decision process.

Parametry knihy

• Plný název: Intellectual Capital and Earnings Attributes
• Autor: Mohammadghorban Mehri, Mohammed Sangiru Umar, Seyedhossein Naslmosavi
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 352
• EAN: 9783659191565
• ID: 02201332
• Nakladatelství: LAP Lambert Academic Publishing
• Hmotnost: 483 g
• Rozměry: 220 × 150 × 18 mm
• Datum vydání: 23. October 2013

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