IFRS and the value relevance of earnings: evidence from the emerging market of Romania
Year of publication: |
2010
|
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Authors: | Filip, Andrei |
Published in: |
International Journal of Accounting, Auditing and Performance Evaluation. - Inderscience Enterprises Ltd, ISSN 1740-8008. - Vol. 6.2010, 2/3, p. 191-223
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Publisher: |
Inderscience Enterprises Ltd |
Subject: | value relevance | International Financial Reporting Standards | IFRS | economic reforms | institutional factors | hyperinflation | negative earnings change coefficient | Romania | emerging markets | Bucharest Stock Exchange | accounting reform | accounting regulations | accounting earnings |
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