Alali, Fatima A.; Foote, Paul Sheldon - In: The International Journal of Accounting 47 (2012) 1, pp. 85-108
This study examines the value relevance of accounting information under International Financial Reporting Standards (IFRS) in the Abu Dhabi Stock Exchange (ADX, henceforth). Based on models developed by Easton and Harris (1991), and Ohlson (1995) and using monthly market data from 2000 to 2006,...
