The impact of IFRS adoption on the value relevance of book value and earnings
- 30 June 2011
- journal article
- Published by Elsevier BV in Journal of Contemporary Accounting & Economics
- Vol. 7 (1), 1-17
- https://doi.org/10.1016/j.jcae.2011.03.001
Abstract
No abstract availableThis publication has 32 references indexed in Scilit:
- Accounting Data and Value: The Basic ResultsContemporary Accounting Research, 2009
- Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy FactorsSSRN Electronic Journal, 2009
- Earnings Management and Value Relevance During the Mandatory Transition from Local GAAPs to IFRS in EuropeSSRN Electronic Journal, 2008
- Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe (*)SSRN Electronic Journal, 2008
- Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?SSRN Electronic Journal, 2008
- An empirical investigation of earnings restatements by Australian firmsAccounting & Finance, 2006
- Information and Trading Risks in Global Investing: An Empirical Analysis of Research Location and Pacific Rim Mutual Fund PerformanceJournal of International Financial Management & Accounting, 2001
- Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-Market-Based Value EstimatesJournal of Accounting Research, 1998
- The Effects of Cross‐Sectional Scale Differences on Regression Results in Empirical Accounting Research*Contemporary Accounting Research, 1996
- Likelihood Ratio Tests for Model Selection and Non-Nested HypothesesEconometrica, 1989