Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 219-252
We examine and compare the valuation properties of earnings and book value of equity under international accounting standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the voluntary period) and 2005-2006 (the mandatory period)....
