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The implication of IFRS financial instruments disclosure on value relevance
Alsarayreh, Taleb; Altarawneh, Mohammad Saleh; Eltweri, … - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-17
London Stock Exchange from 2007 to 2019. This study focuses on the adoption of IFRS.7 and IAS.32 disclosure standards, in …
Persistent link: https://www.econbiz.de/10013471005
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Investigating the voluntary European embedded value (EEV) disclosure practices in the European life insurance industry
Almezweq, Muhammad; Liu, Guy - In: International Journal of Accounting, Auditing and … 9 (2013) 2, pp. 101-125
This study examines the informational content and relevance to external stakeholders of voluntary embedded value (EV) disclosures by publicly listed European life insurers and bancassurances post the voluntary adoption of the European embedded value principles (EEVPs) in 2005. It is found that...
Persistent link: https://www.econbiz.de/10010817116
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The relative and incremental valuation effects of embedded value disclosure by life insurers : evidence from cross-listed firms in the US
El-Gazzar, Samir; Jacob, Rudolph A.; McGregor, Scott - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 327-339
Persistent link: https://www.econbiz.de/10011304159
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The value relevance of adopting IFRS : evidence from the Nigerian banking sector
Emeni, Francis Kehinde; Uwuigbe, Olubukola Ranti; … - In: Review of economic studies and research Virgil Madgearu 9 (2016) 2, pp. 49-66
Persistent link: https://www.econbiz.de/10011719946
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IFRS adoption and value relevance of accounting information in Nigeria
Uwuigbe, Uwalomwa; Uwuigbe, Olubukola Ranti; Durodola, … - In: International journal of economics and financial issues … 7 (2017) 3, pp. 1-8
Persistent link: https://www.econbiz.de/10011809230
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The effect of IFRS adoption on the value relevance of accounting information : evidence from South Korea
Ki, Do Hoon; Leem, Wook Bin; Yuk, Jee Hoon - In: Investment management and financial innovations 16 (2019) 2, pp. 78-88
Persistent link: https://www.econbiz.de/10012122143
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Comparative sensitivity of capital market information to Malaysian and Nigerian banks' accounting information under GAAPs and IFRS
Ugbede, Onalo; Lizma, Mohd; Kaseri, Ahmad - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 67-73
Persistent link: https://www.econbiz.de/10011762038
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IFRS convergence and revisions : value relevance of accounting information from East Africa
Outa, Erick Rading; Ozili, Peterson; Eisenberg, Paul - In: Journal of accounting in emerging economies : JAEE 7 (2017) 3, pp. 352-368
Persistent link: https://www.econbiz.de/10011779807
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Modern business development and financial reporting : exploring the effect of corporate governance on the value relevance of accounting information : evidence from the Greek listed...
Kalantonis, Petros; Delegkos, Andreas Errikos; … - In: Operational research : an international journal 22 (2022) 3, pp. 2879-2897
Persistent link: https://www.econbiz.de/10013445329
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The impact of institutional ownership on the value relevance of accounting information : evidence from Egypt
Diab, Ahmed; Abdelazim, Samir Ibrahim; Metwally, … - In: Journal of financial reporting & accounting : JFRA 21 (2023) 3, pp. 509-525
Persistent link: https://www.econbiz.de/10014304898