This study examines whether application of IFRS by non-US firms results in accounting amounts comparable to those … resulting from application of US GAAP by US firms. IFRS firms have greater accounting system and value relevance comparability …

inferences. CHL seeks to contribute to the literature by disentangling the liquidity benefits of changes in accounting standards …

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes … accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined … price and accounting information that reflects the new economy …

We examine whether application of International Accounting Standards is associated with higher accounting quality. The … management, more timely loss recognition, and more value relevance of accounting amounts than do a matched sample of firms … applying non-US domestic standards. Differences in accounting quality between the two groups of firms in the period before the …

This paper offers a view of the relevance of value relevance research for financial accounting standard setting that … to clarify the relevance of the value relevance literature to financial accounting standard setting. Because we are … relevance of the value relevance literature for financial accounting standard setting; it does not comprehensively review the …

This paper offers a view of the relevance of value relevance research for financial accounting standard setting that … to clarify the relevance of the value relevance literature to financial accounting standard setting. Because we are … relevance of the value relevance literature for financial accounting standard setting; it does not comprehensively review the …

Brand value estimates are significantly positively related to prices and returns, incremental to accounting variables …

valuation research and summarises the findings relating to four major current issues: fair value accounting for financial … accounting standards. The summaries include identifying what standard setters and others would like to learn from research, what …