Purpose–The purpose of this paper is to examine how the mandatory shift from Norwegian
Generally Accepted Accounting Principles (NGAAP) to International Financial Reporting …

This paper examines the value-relevance of Scandinavian earnings information and book
values over the past decade in order to shed some light on whether the extensive global …

We examine the combined value relevance of book value of equity and net income before
and after the mandatory transition to IFRS in Greece. Contrary to our expectations, we find …

Abstract International Financial Reporting Standards (IFRS) are required for consolidated
financial statements of all European Union (EU) publicly traded companies starting from the …

Purpose–The purpose of this paper is to investigate whether financial information prepared
and disclosed under International Financial Reporting Standards (IFRS) has incremental …

This study investigates the association of accounting earnings (NI) and book value of equity
(BV) with stock prices in Istanbul Stock Exchange (ISE), currently Borsa Istanbul (BIST) …

In this study we tested the effect of the mandatory adoption of IFRS upon the value relevance
of earnings and book values using data from the Athens Stock Exchange that covered a …

In this study, we investigate the impact of IFRS adoption in Europe and Australia on the
relevance of book value and earnings for equity valuation. Using a sample of 3488 firms that …

The dissertation consists of five independent essays on the value relevance of accounting
information. Value relevance is defined as the ability of financial statement information to …

Firms listed on stock exchanges within the European Economic Area are required to report
consolidated financial statements according to International Financial Reporting Standards …