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The impact of IFRS adoption on the value relevance of book value and earnings · Study

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The impact of IFRS adoption on the value relevance of book value and earnings

Peter M. Clarkson, J. Douglas Hanna, Gordon D. Richardson, Rex W. Thompson

2011-04-15articleJournal of Contemporary Accounting & Economics254 citationsgreen

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Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research

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Citations in this library

Stored only when both papers are in the corpus — 254 citations exist upstream.

References

1968An Empirical Evaluation of Accounting Income Numbers

1995Earnings, Book Values, and Dividends in Equity Valuation*

2000The effect of international institutional factors on properties of accounting earnings

2008International Accounting Standards and Accounting Quality

2004Costs of Equity and Earnings Attributes

2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

2007IFRS Adoption and Accounting Quality: A Review

2007Financial statement effects of adopting international accounting standards: the case of Germany

Cited by

2013A Meta-analysis of IFRS Adoption Effects

2011Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China*

2011Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia

2013Earnings quality and the adoption of IFRS‐based accounting standards

2013IAS/IFRS and financial reporting quality: Lessons from the European experience

2015A review of accounting research in the Asia Pacific region

2016Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK

2016IFRS and accounting quality: legal origin, regional, and disclosure impacts

Details

Year2011

Typearticle

VenueJournal of Contemporary Accounting & Economics

Languageen

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Identifiers

doi10.1016/j.jcae.2011.03.001

openalex_workW2170797522

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