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Value relevance of IFRS mandatory disclosure requirements

Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of applied accounting research 15 (2014) 1, pp. 22-42

Persistent link: https://www.econbiz.de/10010384805

Value Relevance of IFRS Mandatory Disclosure Requirements

Tsalavoutas, Ioannis - 2015

Purpose: We address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz and Wizocki, 2008; Schipper, 2007). Design: We measure compliance with all IFRS mandatory disclosure requirements for a sample of firms. We subsequently...

Persistent link: https://www.econbiz.de/10013038352

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital

Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312

Persistent link: https://www.econbiz.de/10011694932

Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts

André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725

Persistent link: https://www.econbiz.de/10011847155