Comparing the value relevance of earnings and book value in IFRS and GAAP standards

International audience

Data and Resources

Additional Info

Field Value
Source ISSN: 2101-9304
Author Escaffre, Lionel, Sefsaf, Réda
Maintainer CCSD
Last Updated May 29, 2026, 04:10 (UTC)
Created May 29, 2026, 04:10 (UTC)
Identifier hal-00769389
Language en
Rights https://about.hal.science/hal-authorisation-v1/
contributor Groupe de Recherche Angevin en Economie et Management (GRANEM) ; Université d'Angers (UA)-AGROCAMPUS OUEST-Institut National de l'Horticulture et du Paysage
creator Escaffre, Lionel
date 2011-11-25T00:00:00
harvest_object_id 7a57e635-15ba-4ade-8aa1-4842c84553b0
harvest_source_id 3374d638-d20b-4672-ba96-a23232d55657
harvest_source_title test moissonnage SELUNE
metadata_modified 2024-03-26T00:00:00
set_spec type:ART