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 …

Firms listed on European stock exchanges are required to report according to International
Financial Reporting Standards, IFRS, in their consolidated financial statements as of 2005 …

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

Since 2005, European‐listed companies have been required to prepare their consolidated
financial statements in accordance with the International Financial Reporting Standards …

This paper uses panel cointegration with a corresponding vector error correction model
(VECM) to investigate the changes in the value relevance of accounting information before …

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

We examine the value relevance of accounting fundamentals after the mandatory transition
to IFRS in Greece. We find no significant change in the value relevance of book value of …

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 …

In this paper I perform an empirical investigation into the value relevance of information
reported by Russian public firms from two distinct perspectives. First, I document that prior to …

Motivated by the European Union (EU) decision to mandate application of the International
Financial Reporting Standards (IFRS) to the consolidated financial statements of all EU …