Almezweq, Muhammad; Liu, Guy - In: International Journal of Accounting and Finance 3 (2012) 4, pp. 343-366
This study examines the value relevance of the voluntary embedded value (EV) disclosures by publicly listed British life insurers pre and post the mandatory adoption of International Financial Reporting Standards (IFRS) in 2005. It provides evidence for the first time that the voluntary European...