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Market Reaction to Mandatory IFRS Adoption: Evidence from Poland
KLIMCZAK, Karol Marek - In: Journal of Accounting and Management Information Systems 10 (2011) 2, pp. 228-248
earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …
Persistent link: https://www.econbiz.de/10009319990
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Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru
Liu, Chunhui; Yao, Lee J.; Yao, Michelle Y. M. - In: Review of Pacific Basin Financial Markets and Policies … 15 (2012) 02, pp. 1150008-1
In face of broad adoption of International Financial Reporting Standards (IFRS), the Securities and Exchange Commission … study is broken into a period of International Accounting Standards (IAS) between 1999 and 2001, a period of early IFRS … between 2002 and 2004, and a more recent period of IFRS between 2005 and 2007 by major changes to accounting standards. The …
Persistent link: https://www.econbiz.de/10010554836
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The value relevance of earnings in Europe after IFRS implementation: why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International Journal of Accounting, Auditing and … 9 (2013) 4, pp. 388-415
Since 2005, all European listed companies must comply with IFRS in the preparation of their consolidated financial … accounting quality before and after IFRS implementation. But they do not really address the following question: will the adoption …
Persistent link: https://www.econbiz.de/10010722769
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The value relevance of voluntary European embedded value disclosures: evidence from UK life insurance companies
Almezweq, Muhammad; Liu, Guy - In: International Journal of Accounting and Finance 3 (2012) 4, pp. 343-366
life insurers pre and post the mandatory adoption of International Financial Reporting Standards (IFRS) in 2005. It …
Persistent link: https://www.econbiz.de/10010670170
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Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges
Devalle, Alain; Magarini, Riccardo - In: International Journal of Accounting, Auditing and … 8 (2012) 1, pp. 43-68
performance should be reported in the IFRS financial statement. …
Persistent link: https://www.econbiz.de/10010670391
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IFRS and the value relevance of earnings: evidence from the emerging market of Romania
Filip, Andrei - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 191-223
This paper investigates the impact of the mandatory IFRS adoption on the value relevance of earnings on the Bucharest … Stock Exchange, at a time when the EU did not have an official position regarding IFRS. Findings suggest that the … implementation of IFRS has increased the contemporaneous association between market returns and earnings. Additional analyses reveal …
Persistent link: https://www.econbiz.de/10010670426
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Liberalisation and the value relevance of accrual accounting information: evidence from the Johannesburg securities exchange
Negash, Minga - In: Afro-Asian Journal of Finance and Accounting 1 (2008) 1, pp. 81-104
Using panel data from 118 firms across a time period of 17 years and a battery of tests, this paper examines two research questions that pertain to the expected gains stemming from corporate information liberalisation through the adoption of international accounting (financial reporting)...
Persistent link: https://www.econbiz.de/10005754140
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The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany
Ernstberger, Jurgen - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 1-29
reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were … listed in the major segments of the German stock exchange during the period 2001?2004 and which voluntarily applied IFRS or … information beyond net income in explaining stock returns; comprehensive income under IFRS provides more incremental value …
Persistent link: https://www.econbiz.de/10005754591
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Value relevance of R&D in the UK after IFRS mandatory implementation
Tsoligkas, F.; Tsalavoutas, I. - In: Applied Financial Economics 21 (2011) 13, pp. 957-967
Following International Financial Reporting Standards (IFRS) mandatory adoption in 2005, the criteria determining the … regarding the pre-IFRS period, we find that the capitalized portion of R&D is significantly positively related to market values … significantly negatively related to market values under IFRS, supporting the proposition that they reflect no future economic …
Persistent link: https://www.econbiz.de/10009200845
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Liberalisation and the value relevance of accrual accounting information: evidence from the Johannesburg securities exchange
Negash, Minga - In: Afro-Asian Journal of Finance and Accounting 1 (2008) 1, pp. 81-104
Using panel data from 118 firms across a time period of 17 years and a battery of tests, this paper examines two research questions that pertain to the expected gains stemming from corporate information liberalisation through the adoption of international accounting (financial reporting)...
Persistent link: https://www.econbiz.de/10008563923