Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS in Europe is an example of accounting standardization...