Beisland, Leif Atle; Knivsflå, Kjell Henry - In: Review of Accounting and Finance 14 (2015) 1, pp. 41-63
Purpose – The purpose of this paper is to examine how the mandatory shift from Norwegian Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and book values, with the aim of gaining insights...
