We examine accounting numbers and stock prices across three countries: Germany,
Norway, and the United Kingdom (UK). The accounting systems in the three countries differ …

Recently, a new dimension has been added to research in accounting harmonization by
studying the effects of accounting practices and regulations on share price and return …

This study examines the relation between stock prices and accounting earnings and book
values in six Asian countries: Indonesia, South Korea, Malaysia, the Philippines, Taiwan …

This paper examines whether the relevance of conventional (earnings focused) accounting
information for valuation has declined in Australia over a recent period of 28 years …

This paper outlines the evolution of the information environment surrounding the Warsaw
Stock Exchange in Poland. Like other transition economies, Poland needed to develop …

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 study, I examine whether balance sheet and income statement numbers have lost or
regained their relevance over the last 30 years. Institutional and macroeconomic factors like …

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

As accounting regulators develop international standards, it is helpful for them to understand
the use of financial statements by investors in different countries. In this study we compare …

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