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Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent Business & Management 6 (2019), pp. 1-22
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a … sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017 …, equal to the product of earnings per share (EPS) and IFRS dummy variable, into the basic Ohlson model. The paper uses the …
Persistent link: https://www.econbiz.de/10012117442
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The impact of K-IFRS adoption on the value relevance of accounting information
Ji, Hyunmi - In: Global Business & Finance Review (GBFR) 22 (2017) 2, pp. 90-97
Persistent link: https://www.econbiz.de/10012286629
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The implication of IFRS financial instruments disclosure on value relevance
Alsarayreh, Taleb; Altarawneh, Mohammad Saleh; Eltweri, … - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-17
London Stock Exchange from 2007 to 2019. This study focuses on the adoption of IFRS.7 and IAS.32 disclosure standards, in …
Persistent link: https://www.econbiz.de/10014332677
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Value relevance of the fair value hierarchy of IFRS 7 in Europe : how reliable are mark-to-model fair values?
Bosch, Patrick - 2012
Persistent link: https://www.econbiz.de/10010223173
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Are Level 3 fair values reflected in firm value? : evidence from European banks
Kisseleva, Katja; Lorenz, Daniela - 2016
-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …
Persistent link: https://www.econbiz.de/10011518745
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Does fixed assets revaluation create avenues for financial numbers game? : evidence from a developing country
Rahman, Md. Tahidur; Hossain, Syed Zabid - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 9, pp. 293-304
Persistent link: https://www.econbiz.de/10012670833
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The effect of corporate governance and investor protection environments on the value relevance of new accounting standards : the case of IFRS 9 and IAS 39
Mechelli, Alessandro; Cimini, Riccardo - In: Journal of management & governance 25 (2021) 4, pp. 1241-1266
Persistent link: https://www.econbiz.de/10012656547
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The value and credit relevance of IFRS versus JGAAP accounting information
Kim, Jonghoon; Koga, Yuya - In: Hitotsubashi journal of commerce and management 53 (2020) 1, pp. 31-48
Persistent link: https://www.econbiz.de/10012659458
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Decision usefulness of net income versus comprehensive income : case of financial firms in Malaysia
Yew, Chong Leong; Ahmed Razman Abdul Latiff; San, Ong Tze - In: Asian journal of business and accounting : AJBA 13 (2020) 2, pp. 213-244
Persistent link: https://www.econbiz.de/10012587259
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The effect of female presence on corporate boards of directors on the value relevance of accounting amounts : empirical evidence from the European Union
Cimini, Riccardo - In: Journal of international financial management & accounting 33 (2022) 1, pp. 134-153
Persistent link: https://www.econbiz.de/10012816266