The relationship between accounting information and capital markets has been the subject
of numerous studies, especially in the US. The purpose of this article is to examine the …

This paper examines the value relevance of earnings components where there is a
mandatory requirement to report generally accepted accounting principles (GAAP) earnings …

Purpose–This paper seeks to examine the persistence of earnings and earnings
components after the adoption of International Financial Reporting Standards (IFRS) …

Purpose–This paper examines whether earnings and its components are relevant and
sufficient to bridge the gap between banks' market and book values, and also considers if …

In this study we tested the effect of the mandatory adoption of IFRS upon the value relevance
of earnings and book values using data from the Athens Stock Exchange that covered a …

We analyze the impact of IFRS 8 on the usefulness of segment reports from an investor's
perspective. The analysis comprises three steps. First, we compare the value relevance of …

This study investigates the value relevance of operating income vs. below-the-line items in
the Chinese stock market. The motivations for this study are twofold. First, there is a need for …

The study is aimed at investigating the following issues: firstly, whether the different types of
working capital, namely operating and non-operating working capital influence the short …

We examine whether the switch to IFRS (International Financial Reporting Standards) has
affected the value relevance and persistence of net income. In addition, since IFRS adoption …

RESUMEN U no de los hechos más relevantes de la investigación contable orientada hacía
el mercado de capitales durante la última década ha sido, sin duda alguna, la vuelta al …