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International Financial Reporting Standards and the value relevance of R&D expenditures : pre and post IFRS analysis
Ali Shah, Syed Zulfiqar; Liang, Shuang; Akbar, Saeed - In: International review of financial analysis 30 (2013), pp. 158-169
Persistent link: https://www.econbiz.de/10010460324
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The relative value relevance of U.S. GAAP and IFRS
Kriengkai Boonlert‐U-Thai; Orapin Duangploy - In: Global business and finance review 20 (2015) 1, pp. 105-120
Persistent link: https://www.econbiz.de/10011434232
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The value relevance of exploration and evaluation expenditures
Zhou, Teng; Birt, Jacqueline; Rankin, Michaela - In: Accounting research journal 28 (2015) 3, pp. 228-250
Persistent link: https://www.econbiz.de/10011522046
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The convergence of IFRS and US GAAP : evidence from the SEC's removal of Form 20-F reconcilitations
Mestelman, Stuart; Mohammad, Emad; Shehata, Mohamed - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 3, pp. 190-211
Persistent link: https://www.econbiz.de/10011409877
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Value relevance of financial statements in convergence with IFRS : analyses in the abnormal pricing error method
Wu, TsingZai C.; Hsieh, Wan Ting; Yu, Chun Chan; Chu, … - In: Applied economics letters 24 (2017) 7/9, pp. 490-493
Persistent link: https://www.econbiz.de/10011711224
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Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.; Cole, Elizabeth T.; Briggs, John - In: International journal of accounting and information … 30 (2022) 1, pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
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Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165
Persistent link: https://www.econbiz.de/10014227405
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The usefulness of accounting information on financial instruments to investors assessing non-financial companies : an empirical analysis on the Bucharest Stock Exchange
Huian, Maria Carmen - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 748-769
The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial …
Persistent link: https://www.econbiz.de/10011516431
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Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron - In: Review of accounting studies 20 (2015) 4, pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
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The value relevance of financial distress risk in the case of RASDAQ companies
Robu, Ioan-Bogdan; Robu, Mihaela-Alina; Mironiuc, Marilena - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 623-642
The financial distress risk concept has been referred as follow: negative net assets, insolvency, bond default, overdraft, unpaid dividends for the preferred stocks, bankruptcy etc. From all the stakeholders, investors are interested in the financial position and performance of a company and its...
Persistent link: https://www.econbiz.de/10011310008