Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101
The aim of this paper is to examine the value relevance of accounting information following the voluntarily IFRS adoption in the pre-IFRS period (from 2000 to 2004). Moreover, this paper compares the relevance of the two accounting valuation models as the historical cost versus Fair Value...
