01 August 2019

Academic evidence: Contributing to discussions at the IASB July 2019 meeting

Business Combinations under Common Control – Potential Equity Investors in BCUCC Agenda Ref 23A

  • Gassen, J. and K. Schwedler, The decision usefulness of financial accounting measurement concepts: Evidence from an online survey of professional investors and their advisors, European Accounting Review, 19(3), 2010
  • Cascino, Stefano, Mark Clatworthy, B. Garcia Osma, Joachim Gassen, Shahed Imam, and Thomas Jeanjean. The use of information by capital providers: Academic literature review. ICAS, 2013

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