The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions

Sawcen Chebaane · Hakim Ben Othman

78 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and Valuation Research

Abstract

The purpose of this study is to examine the effect of mandatory adoption of International Financial Reporting Standards on the value relevance of earnings and the book value of equity. The evidence derived from the study suggested that despite the strength in the overall explanatory power of the model during the two periods, the role of EPS became observable in the post-adoption period. By conducting further analysis, the results highlighted that the increase of the value level are positively influenced by a common law legal system, a high level of external economic openness, a strong investor protection, a full protection of minority shareholders and by a sophisticated capital market.

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*2008International Accounting Standards and Accounting Quality 1999Have Financial Statements Lost Their Relevance?1997Changes in the value-relevance of earnings and book values over the past forty years 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting 2010International Financial Reporting Standards and the quality of financial statement information 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World 2008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states

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2019Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms 2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia 2019The value relevance of accounting information in the MENA region 2023Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia

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