The effect of using fair value accounting on fundamental analysis: Some evidence from the emerging economies

The objective of this paper is to examine the effect of the use of the fair value model under IAS 40 of accounting for an investment property on the fundamental analysis of Barwa Company, a real estate developer company listed in Qatar Exchange. This examination of effect concentrates on whether or...

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Bibliographic Details
Main Author: ElGammal, Walid (author)
Other Authors: Elsiefy, Elsayed (author)
Format: article
Published: 2017
Online Access:http://hdl.handle.net/10725/7291
http://dx.doi.org/10.1353/jda.2017.0063
http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php
https://muse.jhu.edu/article/662343/summary
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