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 …

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 …

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 …

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 …

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

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 paper focuses on Canada's enactment of IFRS for publicly accountable firms. We
investigate whether IFRS meet one of their stated goals, which is to improve financial …

There are two approaches which investors can exercise when using accounting information,
either to use financial reporting to value or to assess the management's stewardship of the …