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 …

interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based … on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period. …

earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …

/methodology/approach – The paper measures compliance with all International Financial Reporting Standards (IFRS) mandatory disclosure … country case study that focuses on the IFRS adoption year (2005) in the EU. It forms a new avenue for research regarding the … implications of IFRS mandatory disclosure requirements, focusing on European country after 2005. The authors indicate that IFRS …

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 …

International Financial Reporting Standards (IFRS) periods in the UK. It also examines firm size and sector-based differences in the … the post-IFRS period. Large firms present higher value relevance of capitalized R&D than small firms which suggest that … study report no difference in the value relevance of expensed R&D in the pre and post-IFRS periods; however, the value …

We investigate whether the adoption of IFRS increases the value relevance of accounting information for firms listed on … the Australian Securities Exchange. Using a longitudinal study that covers pre-IFRS and post-IFRS periods during 1990â … concentrated in the subsamples of industrial firms, both large and small, and firms reporting an AGAAP-IFRS accounting …

European listed companies are required to prepare their consolidated financial statements in accordance to IFRS since 1 …st January 2005. IFRS are supposed lead to better accounting quality and to a closer association between market-based and … of IFRS using a sample of 3,721 companies listed on five European stock exchanges: Frankfurt, Madrid, Paris, London and …

This study examines empirically the impact of International Financial Reporting Standards (IFRS) on the value relevance … of accounting information in Turkey. Turkish listed firms on the Istanbul Stock Exchange (ISE) are required to adopt IFRS … Standards (during 2000-2002) and under IFRS (during 2005-2009) is analyzed. And then, these two periods are compared to …

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 …