In the last two decades, accounting literature has focused increasingly on examining value
relevance of accounting information. After the announcement of IFRS adoption, there has …

The objective of this paper is to examine the value relevance of financial reporting from a
developing country perspective after the adoption of the full set of IFRS. The study utilizes …

The present study analyses the combined, individual, and incremental value relevance of
accounting information produced by firms listed on the S&P BSE-500 for FY-2006 to FY …

This paper sets out to conduct a comparative study on the value relevance of accounting
information in the Nigeria banking and Petroleum sectors. 10 companies where randomly …

Purpose The mandatory adoption/convergence of IFRS has increased the information
quality of reported earnings in equity markets across the globe. The purpose of the study is …

Purpose The authors aim to examine the association between earnings and book values
with stock prices in India during the IFRS convergence period because, in India, the …

The purpose of this paper is to examine the value relevance of accounting information in the
Malaysian main capital markets’ firms by employing the basic Ohlson model. The study …

Purpose–The paper aims to examine the influence of financial disclosure (FD) level and
time on the value relevance of earnings, book value, and cash flows relative to three share …

The broad objective of this study is to ascertain the relationship between value relevance
accounting information and share price of listed manufacturing companies in Nigeria. The …

The VRAI is the importance of accounting information on investment decisions on stocks.
Investors invest their capital and want to ensure that there principle amount and return on …