Imhanzenobe, Japhet Osazefua - In: Cogent business & management 9 (2022) 1, pp. 1-13
(IFRS). Most pioneer studies on value relevance and changes in accounting standards discovered a decline in the value … relevance of financial statements in the US while most of the reviewed studies that address IFRS specifically discovered an … increase in value relevance in the respective markets after adoption of IFRS. A few studies also reported a lack in improvement …
