IFRS 9 adoption and the value relevance of accounting information: Evidence from the banking sector [PDF]
Accounting and Financial ControlType of the article: Research Article The objective of adopting a new International Financial Reporting Standard (IFRS) is to enhance the value relevance of accounting information.
Jasman Jasman +6 more
doaj +1 more source
Theory of Conservatism and Value Relevance of Accounting Information [PDF]
Journal of Accounting & Marketing, 2015 This paper is centered on theory of conservatism and value relevance of accounting information in the Nigeria stock ex-change (NSE) and other related literatures. It reviews the relevance of conservatism and value relevance of accounting information and their comparisons.
openaire +1 more source
Market Reaction to Mandatory IFRS Adoption: Evidence from Poland [PDF]
This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim is to determine how market participants reacted to the new accounting standards on the year of the adoption and whether their behavior ...
Karol Marek KLIMCZAK
core
Fair Value Accounting: The Road to Be Most Travelled [PDF]
Fair value convention has polarized two opposing views – the first, that fair value accounting compounds economic hardship and distortion – and the second, that fair value accounting affords an accurate rendering of the market value of underlying assets ...
Elena Simonova +2 more
core
Relationship analysis between financial reporting of tourism companies on impairment asset value and accounting information: An applied study [PDF]
African Journal of Hospitality, Tourism and Leisure, 2020 Organizations are still required to recognize losses arising from impairment of non-current assets in tourism companies Listed on the Iraq Stock Exchange, particularly fixed assets after being subjected to specific tests despite the issuance of several ...
Jenan A. Al-Abbas Al Dulamy +2 more
doaj
DIFFERENTIAL CHANGES IN THE VALUE-RELEVANCE OF EARNINGS AND BOOK VALUES OVER TIME: FINANCIAL VERSUS OTHER INDUSTRIES [PDF]
We investigate the change in the value-relevance of earnings and book value information in the financial industry compared to other industries from 1970 to 2005.
Lucy Huajing Chen, Sharad Asthana
core
The Declining Value Relevance of Accounting Information and Non Information-Based Trading: An Empirical Analysis [PDF]
, 2000 Recently, a growing body of literature has suggested that financial statements have lost their value relevance because of a shift from a traditional capital-intensive economy to a hightechnology, service-oriented economy.
Dontoh, Alex +2 more
core +1 more source
The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands [PDF]
Recently the Dutch financial reporting standard setters have taken steps to make dirty surplus accounting flows more visible to parties outside firms, either by eliminating their possibility or by requiring comprehensive income type statements.
Buijink, W.F.J. +2 more
core +1 more source