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 …

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 …

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 …

This study compares the informational content of accounting earnings reported by Swiss
companies under the standards generally accepted in Switzerland and earnings reported …

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 …

This study examines the value relevance of the new accounting system in Poland. Using a
model derived from the Edwards‐Bell‐Ohlson valuation framework, the relation of current …

In this study, we examine factors associated with equity valuation in a newly emerging
market, Turkey. In the United States and other developed countries, research indicates that …

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

Purpose As an increasing number of business organizations around the world are engaged
in the value relevance of accounting information, this study aims to assess the field of the …

This study examines the value relevance of earnings and Book values derived under the
Kuwaiti accounting system that assures a complete compliance with the International …