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Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe

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  1. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-03125427, HAL.
  2. 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.
  3. Gaëlle Lenormand & Lionel Touchais, 2017. "The Financial Analysts' Forecasts And The Intangible: Do The Ias/Ifrs Lead To An Improvement? [Les Previsions Des Analystes Financiers Et Les Incorporels : Les Ias/Ifrs Apportent-Elles Une Ameliora," Post-Print hal-03125440, HAL.
  4. Hariem Abdullah & Turgut Tursoy, 2021. "Capital structure and firm performance: evidence of Germany under IFRS adoption," Review of Managerial Science, Springer, vol. 15(2), pages 379-398, February.
  5. Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida, 2015. "The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(2), pages 132-150, June.
  6. Palea, Vera, 2013. "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201330, University of Turin.
  7. James Foye, 2015. "A New Perspective on the Size, Value, and Momentum Effects: Broad Sample Evidence from Europe," Proceedings of International Academic Conferences 2604415, International Institute of Social and Economic Sciences.
  8. Rodríguez García, Martha del Pilar & Cortez Alejandro, Klender Aimer & Méndez Sáenz, Alma Berenice & Garza Sánchez, Héctor Horacio, 2017. "Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?," Emerging Markets Review, Elsevier, vol. 30(C), pages 155-168.
  9. Alessandro Mechelli & Riccardo Cimini, 2014. "The value relevance of earnings and book value across the EU. A comparative Analysis," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 83-113.
  10. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l'application des IAS/IFRS : Vers une amélioration de la qualité de l'information financière ?," Post-Print hal-01737399, HAL.
  11. Philip Brown, 2011. "International Financial Reporting Standards: what are the benefits?," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 269-285, August.
  12. Pierre Thijssen, Maximiliaan Willem & Iatridis, George Emmanuel, 2016. "Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards," Journal of Multinational Financial Management, Elsevier, vol. 37, pages 48-70.
  13. Alessandro Mechelli & Riccardo Cimini, 2013. "Assessing value relevance of comprehensive income in European banks and other financial institutions," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(1), pages 13-41.
  14. Aida R. Lozada Rivera, 2015. "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(2), pages 83-103.
  15. Jean‐Michel Sahut & Sandrine Boulerne & Frédéric Teulon, 2011. "Do IFRS provide better information about intangibles in Europe?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(3), pages 267-290, August.
  16. Bernard Raffournier, 2013. "Has accounting quality increased in Europe after IFRS adoption?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 71-78.
  17. Alain Devalle & Riccardo Magarini, 2012. "Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 43-68.
  18. Palea, Vera & Scagnelli, Simone Domenico, 2014. "Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence From European Banks," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201443, University of Turin.
  19. Laura Márquez-Ramos, 2011. "European Accounting Harmonization: Consequences of IFRS Adoption on Trade in Goods and Foreign Direct Investments," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 47(0), pages 42-57, September.
  20. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
  21. Gaëlle Lenormand & Benjamin Poulard & Lionel Touchais, 2012. "IAS/IFRS: Assessment and prospect [Les IAS/IFRS : bilan et perspective]," Post-Print hal-01737414, HAL.
  22. Carmelo Reverte, 2016. "Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms," Review of Managerial Science, Springer, vol. 10(2), pages 411-435, March.
  23. Fuad, Fuad & Juliarto, Agung & Harto, Puji, 2019. "Does IFRS convergence really increase accounting qualities?Emerging market evidence," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 24(48), pages 205-220.
  24. Riccardo Cimini & Alessandro Gaetano & Alessandra Pagani, 2014. "The relation between R&D accounting treatment and the risk of the firm: Evidence from the Italian market," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(1), pages 33-54.
  25. Ariel Markelevich & Lewis Shaw & Hagit Weihs, 2016. "Information content of IFRS versus domestic accounting standards: evidence from mandatory IFRS adoption in Israel," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 167-211.
  26. Lionel Escaffre & Réda Sefsaf, 2014. "Earnings management through goodwill impairment: the case of the CAC All-Tradable [La gestion des résultats à travers la dépréciation des écarts d'acquisition : Cas des entreprises du CAC All-Trada," Post-Print hal-01899793, HAL.
  27. Joseph Aharony & Ran Barniv & Haim Falk, 2010. "The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 535-578.
  28. Romilda Mazzotta & Giovanni Bronzetti & Stefania Veltri, 2020. "Are mandatory non‐financial disclosures credible? Evidence from Italian listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1900-1913, July.
  29. Veith, Stefan & Werner, Jörg R., 2014. "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, vol. 49(3), pages 301-330.
  30. Liao, Lin & Yao, Daifei (Troy) & Kang, Helen & Morris, Richard D., 2020. "The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy," Pacific-Basin Finance Journal, Elsevier, vol. 59(C).
  31. Shah, Syed Zulfiqar Ali & Liang, Shuang & Akbar, Saeed, 2013. "International Financial Reporting Standards and the value relevance of R&D expenditures: Pre and post IFRS analysis," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 158-169.
  32. Benjamin Poulard & Lionel Touchais, 2013. "Bilan de l’application des IAS/IFRS : vers une amélioration de la qualité de l’information financière ?," Post-Print hal-03125414, HAL.
  33. Onali, Enrico & Ginesti, Gianluca, 2015. "Sins of Omission in Value Relevance Empirical Studies," MPRA Paper 64265, University Library of Munich, Germany.
  34. Lionel Escaffre & Réda Sefsaf, 2013. "L'impact de l'évaluation IFRS des écarts d'acquisition sur la gestion des résultats : Cas de la France et du Royaume-Uni," Post-Print hal-00996787, HAL.
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