By employing two alternative measures of fundamental value, we re-examine the value relevance of accounting information …). Overall, we do not find evidence that there is a loss over time in the value relevance of accounting information with respect …

2005, we compare the value relevance of accounting information in 14 European countries in the year prior to and the year … of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS … are likely to differ considerably from measurements under domestic accounting practices across the EU countries prior to …