Similar Search Results

Comparing the value revelance of R&D reporting in Germany: standard and selection effects

Ramb, Fred; Reitzig, Markus - 2005

On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...

Persistent link: https://www.econbiz.de/10010295781

What drives value relevance? : the visibility effect in the adoption of a new accounting standard

Fasan, Marco; Fiori, Giovanni; Tiscini, Riccardo - In: International journal of accounting, auditing and … 10 (2014) 4, pp. 430-446

Persistent link: https://www.econbiz.de/10011343861

Earnings sustainability, economic conditions and the value relevance of accounting information

Beisland, Leif Atle; Hamberg, Mattias - In: Scandinavian journal of management 29 (2013) 3, pp. 314-324

Persistent link: https://www.econbiz.de/10010126667

The value relevance of mandatory non-GAAP earnings

Venter, Elmar R.; Emanuel, David; Cahan, Steven F. - In: Abacus : a journal of accounting, finance and business … 50 (2014) 1, pp. 1-24

Persistent link: https://www.econbiz.de/10010350511

The relative value relevance of U.S. GAAP and IFRS

Kriengkai Boonlert‐U-Thai; Orapin Duangploy - In: Global business and finance review 20 (2015) 1, pp. 105-120

Persistent link: https://www.econbiz.de/10011434232

IFRS and value relevance : evidence based on Canadian adoption

Okafor, Oliver N.; Anderson, Mark; Warsame, Hussein - In: International journal of managerial finance : IJMF 12 (2016) 2, pp. 136-160

Persistent link: https://www.econbiz.de/10011525156

The value relevance of R&D expenditure after the adoption of the International Accounting Standards by Italian publicly listed companies

Napoli, Francesco - In: Problems and perspectives in management : PPM ; … 13 (2015) 2, pp. 91-101

Persistent link: https://www.econbiz.de/10011491118

The convergence of IFRS and US GAAP : evidence from the SEC's removal of Form 20-F reconcilitations

Mestelman, Stuart; Mohammad, Emad; Shehata, Mohamed - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 190-211

Persistent link: https://www.econbiz.de/10011409877

The impact of IFRS 10 on consolidated financial reporting

Bedford, Anna; Bugeja, Martin; Ma, Nelson - In: Accounting and finance 62 (2022) 1, pp. 101-141

Persistent link: https://www.econbiz.de/10013166379

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