IFRS and value relevance
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-05-2015-0041
Abstract: Purpose The purpose of this paper is to compare the value relevance of accounting information between International Financial Reporting Standards (IFRS)-firms and non-IFRS-firms over five years before mandatory IFRS adoption from 2000 to 2004 and… read more here.
Keywords: value relevance; ifrs adoption; value; ifrs firms ... See more keywords