Filip, Andrei - In: International Journal of Accounting, Auditing and … 6 (2010) 2/3, pp. 191-223
This paper investigates the impact of the mandatory IFRS adoption on the value relevance of earnings on the Bucharest Stock Exchange, at a time when the EU did not have an official position regarding IFRS. Findings suggest that the implementation of IFRS has increased the contemporaneous...