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Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland · Study

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PreprintInformation Content of IFRS versus Domestic Accounting Standards: Evidence from Finland

Henry Jarva2010

OA

Preprintgreen2010

Information Content of IFRS versus Domestic Accounting Standards: Evidence from Finland

Henry Jarva · Anna‐Maija Lantto

38 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

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References

1998Law and Finance 1973Job Market Signaling 2003Earnings management and investor protection: an international comparison 1995Earnings, Book Values, and Dividends in Equity Valuation*2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997The conservatism principle and the asymmetric timeliness of earnings1 2000The effect of international institutional factors on properties of accounting earnings 2008International Accounting Standards and Accounting Quality

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2013The Case for Global Accounting Standards: Arguments and Evidence 2014Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market 2013Impact of Adopting International Financial Reporting Standards: Empirical Evidence from Turkey 2014Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil 2012Comparability of Earnings in Scandinavian Countries: The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations

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2011Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Qualitypreprint · 21 shared references 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteriaarticle · 20 shared references 2013IAS/IFRS and financial reporting quality: Lessons from the European experiencearticle · 19 shared references 2018A review of the current debate on the determinants and consequences of mandatory IFRS adoptionarticle · 19 shared references 2013Information Asymmetry and Accounting Conservatism Under IFRS Adoptionpreprint · 19 shared references 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 18 shared references

Details

Year2010

Typepreprint

Published2010-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations38

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1588087

openalex_workW2159121964

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2016Efecto en la calidad de la información ante cambios en la normatividad contable: caso aplicado al sector real mexicano

2019Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents