
Has the FASB and IASB's Shift toward an Asset/Liability View Enhanced the Predictive Usefulness of ROE?
Author(s) -
Regina Rosa
Publication year - 2022
Language(s) - English
Resource type - Dissertations/theses
DOI - 10.31390/gradschool_dissertations.315
Subject(s) - comparability , accounting , transparency (behavior) , liability , business , equity (law) , earnings , asset (computer security) , actuarial science , monetary economics , economics , political science , mathematics , computer security , combinatorics , computer science , law