Business, Management and Accounting
4 years ago

New accounting rules shake up European listed companies' financial statements.

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Accounting information and investment properties: economic and financial stakes for listed groups
Aurélien Décamps, Stéphane Ouvrard

Paper Summary

The article explores how the use of fair value in accounting for investment properties affects European listed companies. It looks at how this choice impacts the companies' financial statements and business models. By analyzing data from annual reports and financial databases, the researchers found that the measurement method chosen by these companies has a significant influence on their economic and financial disclosures.

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