The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia

A Alomair, A Farley, HH Yang - Accounting & Finance, 2022 - Wiley Online Library
We examined the joint and relative value relevance of book value of equity (BVE) and
earnings before (2015–2016), after (2017–2018) and during the comparative year (2016) of …

IFRS and the evolution of value relevance: evidence from an African developing country

Y Gowry, U Subadar Agathee… - Journal of Financial …, 2023 - emerald.com
Purpose This study aims to assess the evolution of the value relevance of book value,
earnings and its components in Mauritius, an African developing country, focusing on value …

Value relevance of accounting data in an emerging market: did accounting reforms make a difference

M Aksu, AT Cetin, CS Mugan - Accounting and Corporate …, 2017 - books.google.com
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) …

[PDF][PDF] The impact of IFRS adoption on the value relevance of accounting information: Evidence from the insurance sector

AA Alnodel - International Journal of Business and …, 2018 - pdfs.semanticscholar.org
This paper aims to investigate whether the adoption of International Financial Reporting
Standards (IFRS) increases the value relevance of accounting information for insurance …

[PDF][PDF] The impact of IFRS on the value relevance of accounting information: Evidence from Turkish firms

S Karğın - International Journal of Economics and Finance, 2013 - epe.lac-bac.gc.ca
Value relevance is being defined as the ability of information disclosed by financial
statements to capture and summarize firm value. Value relevance can be measured through …

IFRS and value relevance: evidence based on Canadian adoption

ON Okafor, M Anderson, H Warsame - International Journal of …, 2016 - emerald.com
Purpose–The purpose of this paper is to investigate whether financial information prepared
and disclosed under International Financial Reporting Standards (IFRS) has incremental …

The value relevance of international financial reporting standards: Empirical evidence in an emerging market

FA Alali, PS Foote - The international journal of accounting, 2012 - Elsevier
This study examines the value relevance of accounting information under International
Financial Reporting Standards (IFRS) in the Abu Dhabi Stock Exchange (ADX, henceforth) …

Value relevance of book value & earnings under the local GAAP and IFRS: Evidence from Turkey

G Suadiye - Ege Academic Review, 2012 - dergipark.org.tr
This study examines empirically the impact of International Financial Reporting Standards
(IFRS) on the value relevance of accounting information in Turkey. Turkish listed firms on the …

[PDF][PDF] An impact of IFRS on the value relevance of financial statements: a study of selected indian listed company

D Vardia, D Kalra, G Soral - Indian Journal of Accounting, 2016 - indianaccounting.org
Value Relevance is being defined as the ability of information disclosed by financial
statements to capture and summarize firm value. Value relevance can be measured through …

The value relevance of accounting information in the MENA region: A comparison of GCC and non-GCC country firms

D El-Diftar, T Elkalla - Journal of Financial Reporting and Accounting, 2019 - emerald.com
Purpose The purpose of this paper is to examine the value relevance of accounting
information in the Middle East and North Africa region (MENA) region with an emphasis on …