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International Financial Reporting Standards and the value relevance of R&D expenditures : pre and post IFRS analysis
Ali Shah, Syed Zulfiqar; Liang, Shuang; Akbar, Saeed - In: International review of financial analysis 30 (2013), pp. 158-169
Persistent link: https://www.econbiz.de/10010460324
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Research and development expenses under IFRS mandatory implementation : a value relevance approach
Chaibi, Hasna - In: Economic and business review : EBR 20 (2018) 3, pp. 423-437
Persistent link: https://www.econbiz.de/10012268415
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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
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The impact of IFRS on accounting quality : evidence from Greece
Dimitropoulos, Panagiotis E.; Asteriou, Dimitrios; … - In: Advances in accounting : a research annual 29 (2013) 1, pp. 106-123
Persistent link: https://www.econbiz.de/10009769683
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Goodwill under IFRS : relevance and disclosures in an unfavorable environment
Baboukardos, Diogenis; Rimmel, Gunnar - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 1-17
Persistent link: https://www.econbiz.de/10010336159
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Accounting disclosure, value relevance and firm life cycle : evidence from Iran
Mashayekhi, Bita; Faraji, Omid; Tahriri, Arash - In: International journal of economic behavior and … 1 (2013) 6, pp. 69-77
Persistent link: https://www.econbiz.de/10010342753
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Financial reporting timeliness and the value relevance of earnings : evidence from banks in the MENA countries
Attia, Mouna Ben Rejeb; Lassoued, Naima; Sassi, Houda - In: The International trade journal 33 (2019) 3, pp. 277-301
Persistent link: https://www.econbiz.de/10012239955
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How institutional factors andIFRS affect the value relevance of conservative and non-conservative banks
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of applied accounting research 17 (2016) 2, pp. 211-236
Persistent link: https://www.econbiz.de/10011570587
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Conditional conservatism and value relevance of financial reporting : a study in view of converging accounting standards
Thijssen, Maximiliaan Willem Pierre; Iatridis, George - In: Journal of multinational financial management 37/38 (2016), pp. 48-70
Persistent link: https://www.econbiz.de/10011720166
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The effects of IFRS on net income and earnings components : value relevance, persistence, and predictive value
Cutillas-Gomariz, M. Fuensanta; Sánchez-Ballesta, Juan P. - In: Spanish journal of finance and accounting 45 (2016) 171, pp. 365-388
Persistent link: https://www.econbiz.de/10011672340