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The impact of the institutional environment on the value relevance of fair values

Fiechter, Peter; Novotny-Farkas, Zoltán - In: Review of accounting studies 22 (2017) 1, pp. 392-429

Persistent link: https://www.econbiz.de/10011655626

The impact of IFRS 8 adoption on the usefulness of segment reports

Kajüter, Peter; Nienhaus, Martin - In: Abacus : a journal of accounting, finance and business … 53 (2017) 1, pp. 28-58

Persistent link: https://www.econbiz.de/10011670356

The effects of IFRS on net income and earnings components : value relevance, persistence, and predictive value

Cutillas-Gomariz, M. Fuensanta; Sánchez-Ballesta, Juan P. - In: Spanish journal of finance and accounting 45 (2016) 171, pp. 365-388

Persistent link: https://www.econbiz.de/10011672340

The importance of the IFRS in India

Lious, Ntoung A. T.; Chettah, Outman Ben; Masárova, Eva - In: Corporate board : role, duties & composition; … 12 (2016) 2, pp. 46-53

Persistent link: https://www.econbiz.de/10011672628

Presentation pattern and the value relevance of comprehensive income : evidence from China

Xu, Wenjing; Qi, Ming - In: International journal of economics and finance 9 (2017) 6, pp. 31-37

Persistent link: https://www.econbiz.de/10011675807

Financial reporting and value relevance : empirical evidence from Indian and Tanzanian listed firms

Kaaya, Indiael Daniel - In: Business management review : journal of the University … 22 (2019) 2, pp. 100-118

Persistent link: https://www.econbiz.de/10012062791

IFRS adoption and value relevance of accounting information : evidence from a developing country

Nijam, Habeeb Mohamed; Jahfer, Athambawa - In: Global business review 19 (2018) 6, pp. 1416-1435

Persistent link: https://www.econbiz.de/10011982766

Tahat, Yasean; Dunne, Theresa; Fifield, S. G. M.; … - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 2, pp. 193-219

Persistent link: https://www.econbiz.de/10012106433

Does fair value accounting provide more useful financial statements than current GAAP for banks?

McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279

Persistent link: https://www.econbiz.de/10011966808

Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms

Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent business & management 6 (2019), pp. 1-22

In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a … sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017 …, equal to the product of earnings per share (EPS) and IFRS dummy variable, into the basic Ohlson model. The paper uses the …

Persistent link: https://www.econbiz.de/10012115339