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Evolution in value relevance of accounting information

Barth, Mary E.; Li, Ken; McClure, Charles - 2018

We address how value relevance of accounting information evolved as the new economy developed. Prior research concludes accounting information—primarily earnings—has lost relevance. We consider more accounting amounts and find no decline in combined value relevance from 1962 to 2014. We...

Persistent link: https://www.econbiz.de/10011870279

Are Level 3 fair values reflected in firm value? : evidence from European banks

Kisseleva, Katja; Lorenz, Daniela - 2016

-year observations from European banks reporting under IFRS, in contrast to previous research conducted in the US, we find no overall …

Persistent link: https://www.econbiz.de/10011518745

Value relevance of the fair value hierarchy of IFRS 7 in Europe : how reliable are mark-to-model fair values?

Bosch, Patrick - 2012

Persistent link: https://www.econbiz.de/10010223173

Who benefits from IFRS convergence in China?

Chen, Chao; Lee, Edward; Lobo, Gerald J.; Zhu, Jessie - 2017

Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

Persistent link: https://www.econbiz.de/10011721607

Lease accounting at Lufthansa - case study : an approach in the context of creditor and investor relations

Meeh-Bunse, Gunther; Poetzsch, Christina - 2019

This case study serves as tool to make international financial reporting come alive. The case repositions financial accounting in the audience’s perception as a core part of modern corporate governance.

Persistent link: https://www.econbiz.de/10012182880