Value relevance of financial statements in convergence with IFRS: analyses in the abnormal pricing error method
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DOI: 10.1080/13504851.2016.1205714
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References listed on IDEAS
- Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
- Collins, Daniel W. & Maydew, Edward L. & Weiss, Ira S., 1997. "Changes in the value-relevance of earnings and book values over the past forty years," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 39-67, December.
- Zhaoyang Gu, 2007. "Across-sample Incomparability of "R"-super-2s and Additional Evidence on Value Relevance Changes Over Time," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(7-8), pages 1073-1098.
- Zhaoyang Gu, 2007. "Across‐sample Incomparability of R2s and Additional Evidence on Value Relevance Changes Over Time," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(7‐8), pages 1073-1098, September.
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Cited by:
- Wafaa Salah & Abdallah Abdel-Salam, 2019. "The Effects of International Financial Reporting Standards on Financial Reporting Quality," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 5(3), pages 221-242, July.
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