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Impacts of FRS139 adoption on value relevance of financial reporting in Malaysia

Gan, Chin-Yee; Chong, Lee Lee; Zauwiyah Ahmad - In: Managerial finance 42 (2016) 7, pp. 706-721

Persistent link: https://www.econbiz.de/10011572349

Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market

Huu Anh Nguyen; Dang Giang Tra Thi - In: Cogent business & management 10 (2023) 2, pp. 1-23

The research questions that are solved in this paper are as follows: (1) how the value relevance of accounting information evolved from a developing country perspective and (2) how the accounting reform impacts on value relevance. This study aims to assess the value relevance of accounting...

Persistent link: https://www.econbiz.de/10014504721

Corporate governance, legal systems and value relevance of fair value estimates : empirical evidence from the EU banking sector

Mechelli, Alessandro; Cimini, Riccardo - In: Spanish journal of finance & accounting : the official … 48 (2019) 2, pp. 203-223

Persistent link: https://www.econbiz.de/10012176427

Value relevance of fair values : empirical evidence of the impact of market volatility

Song, Xiaofei - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 2, pp. 91-116

Persistent link: https://www.econbiz.de/10011344266

The impact of a major financial event on the value relevance of financial instruments fair value

Fang, Ssu-yang; Chen, Shaw-kuan; Fu, Chung-jen - In: Journal of Asia Pacific business 14 (2013) 2, pp. 130-153

Persistent link: https://www.econbiz.de/10009754672

Relevance of fair value of Brazilian banks securities in the financial crisis

Chiqueto, Fernando; Menezes Silva, Ricardo Luis; … - In: International journal of emerging markets 10 (2015) 4, pp. 684-696

Persistent link: https://www.econbiz.de/10011489412

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

The relevance of fair value after the adoption of IFRS 13 : fair value measurement and the role of audit committee

Rizki, Atika; Mita, Aria Farah - In: International journal of monetary economics and finance … 14 (2021) 4, pp. 297-305

Persistent link: https://www.econbiz.de/10012613316

Auditor task-specific expertise : the case of fair value accounting

Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 1-32

Persistent link: https://www.econbiz.de/10012254204

Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis

Adwan, Sami; Alhaj-Ismail, Alaa; Girardone, Claudia - In: Journal of international accounting auditing & taxation 39 (2020), pp. 1-12

Persistent link: https://www.econbiz.de/10012299732

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