Aharony, Joseph; Barniv, Ran; Falk, Haim - In: European Accounting Review 19 (2010) 3, pp. 535-578
Motivated by the European Union (EU) decision to mandate application of the International Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU listed firms (Regulation (EC) 1606/2002), starting in December 2005, we compare the value relevance of accounting...