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International financial reporting standards convergence and value relevance of accounting information : evidence from ASEAN

Acaranupong, Kittima - In: Asian journal of business and accounting : AJBA 14 (2021) 2, pp. 31-68

Persistent link: https://www.econbiz.de/10013363405

Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? : evidence from Canada

Wakil, Gulraze; Petruska, Karin A. - In: Advances in accounting : a research annual 57 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013365554

Value relevance of accounting information in an emerging market : the case of IFRS adoption by non-financial listed firms in Saudi Arabia

Chehade, Sarah; Procházka, David - In: Journal of accounting in emerging economies : JAEE 14 (2024) 1, pp. 220-246

Persistent link: https://www.econbiz.de/10014521359

The shift of accounting models and accounting quality : the case of Norwegian GAAP

Stenheim, Tonny; Madsen, Dag Øivind - In: Corporate ownership & control : international … 14 (2016/2017) 4, pp. 289-300

Persistent link: https://www.econbiz.de/10011798362

Reported profits and effective tax rate following accounting standards changes analysis of consolidated financial statements and separate financial statements

Kim, Jeong Ho; Im, Chae Chang - In: The journal of applied business research 33 (2017) 6, pp. 1171-1186

Persistent link: https://www.econbiz.de/10011785426

The precondition of benefits from IFRS adoption : financial statement comparability

Jung, Do Jin; Hur, Ji An; Jung, A. Reum - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 255-265

Persistent link: https://www.econbiz.de/10012672017

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

Evolution in value relevance of accounting information

Barth, Mary E.; Li, Ken; McClure, Charles - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10014234190

Value relevance of R&D in the UK after IFRS mandatory implementation

Tsoligkas, F.; Tsalavoutas, I. - In: Applied Financial Economics 21 (2011) 13, pp. 957-967

Following International Financial Reporting Standards (IFRS) mandatory adoption in 2005, the criteria determining the … regarding the pre-IFRS period, we find that the capitalized portion of R&D is significantly positively related to market values … significantly negatively related to market values under IFRS, supporting the proposition that they reflect no future economic …

Persistent link: https://www.econbiz.de/10009200845

Value Relevance of Accounting Information in the United Arab Emirates

Khanagha, Jamal Barzegari - In: International Journal of Economics and Financial Issues 1 (2011) 2, pp. 33-45

interpreted to mean that following to IFRS in UAE didn’t improve value relevancy of accounting information. However, results based … on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period. …

Persistent link: https://www.econbiz.de/10009144171