SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
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
16 references·9 citing·41 second hop
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 (2014)The Impact of IFRS Adoption on Value Rele…The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms (2013)The Impact of IFRS on the Val…The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012)The Effect of IFRS Adoption a…The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2011)The Transition to IFRS and th…The impact of IFRS adoption on the value relevance of book value and earnings (2011)The impact of IFRS adoption o…The value relevance of earnings in a transition economy: The case of Romania (2010)The value relevance of earnin…The post-adoption effects of the implementation of International Financial Reporting Standards in Greece (2010)The post-adoption effects of …International Financial Reporting Standards and the quality of financial statement information (2010)International Financial Repor…Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe (2010)Assessing the Value Relevance…On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008)On the global acceptance of I…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states (2008)An investigation of complianc…Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Adoption of IFRS in Spain: Ef…The adoption of international accounting standards in Bangladesh (2005)The adoption of international…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Changes in the value-relevance of earnings and book values over the past forty years (1997)Changes in the value-relevanc…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia (2023)Value relevance of accounting…The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information (2021)The influence of mandatory ad…The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study (2021)The impact of mandatory adopt…The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia (2021)The impact of IFRS adoption o…The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable (2021)The Effect of Net Income and …The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis (2021)The diffusion of innovation t…The value relevance of accounting information in the MENA region (2019)The value relevance of accoun…Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms (2019)Effect of international finan…The Value Relevance of IFRS Adoption in Indonesia (2018)The Value Relevance of IFRS A…The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The Boundaries of Financial Reporting and How to Extend Them (1999)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A Meta-analysis of IFRS Adoption Effects (2013)Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour (2021)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The impact of IFRS adoption on foreign direct investment (2012)The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability (2016)How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020)The Relative Informativeness of Accounting Disclosures in Different Countries (1993)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Earnings management under German GAAP versus IFRS (2005)Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK (2009)How Much Does IFRS Cost? IFRS Adoption and Audit Fees (2012)An Empirical Evaluation of Accounting Income Numbers (1968)The effect of international institutional factors on properties of accounting earnings (2000)Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China* (2011)Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011)Towards a Positive Theory of the Determination of Accounting Standards. (1978)International Financial Reporting Standards: what are the benefits? (2011)The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries (2013)Risk Committee, Firm Life Cycle, and Market Risk Disclosures (2015)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Social Responsibility and Earnings Quality: International Evidence (2015)Costs of Equity and Earnings Attributes (2004)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 1997Changes in the value-relevance of earnings and book values over the past forty years1,788 cited
  • 2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
  • 2010International Financial Reporting Standards and the quality of financial statement information341 cited
  • 2012The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World310 cited
  • 2008An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states302 cited
  • 2011The impact of IFRS adoption on the value relevance of book value and earnings254 cited
  • 2008On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system253 cited
  • 2005The adoption of international accounting standards in Bangladesh250 cited
  • 2010Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe242 cited
  • 2013The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms224 cited
  • 2010The post-adoption effects of the implementation of International Financial Reporting Standards in Greece

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

220 cited
  • 2011The Transition to IFRS and the Value Relevance of Financial Statements in Greece175 cited
  • 2010The value relevance of earnings in a transition economy: The case of Romania154 cited
  • Cited by

    • 2019Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms48 cited
    • 2021The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia37 cited
    • 2019The value relevance of accounting information in the MENA region33 cited
    • 2023Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia31 cited
    • 2021The diffusion of innovation theory and the effects of IFRS adoption by multinational corporations on capital market performance: a cross‐countryanalysis28 cited
    • 2021The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information27 cited
    • 2021The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study23 cited
    • 2021The Effect of Net Income and Other Comprehensive Income on Future’s Comprehensive Income With Attribution of Comprehensive Income as Moderating Variable23 cited
    • 2018The Value Relevance of IFRS Adoption in Indonesia21 cited