In this study we explore attribute differences between US GAAP and IFRS earnings. Our
study is motivated by the ongoing harmonization process in accounting standard setting as …

This study uses Ohlson's (1995 and 2001) accounting‐based equity valuation model to
structure tests of four explanations for the anomalously positive pricing of dividends reported …

This paper investigates the relationship between net shareholder cash flows, dividends,
capital contributions and corporate valuation. Prior empiricism in the UK or the USA is not …

In this paper we investigate the value‐relevance of consolidated versus parent company
accounting information. In particular we investigate the value relevance of the minority …

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 …

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 …

This paper investigates the impact of the mandatory IFRS adoption on the value relevance of
earnings on the Bucharest Stock Exchange, at a time when the EU did not have an official …

In accounting models of value, dividends typically appear to have a strong positive
relationship with value despite theoretical reasons to expect dividend displacement. We …

This study analyses the value relevance of the different components of the earnings figure
that appear in the Spanish profit and loss account in order to determine the preferred level of …

In this paper, the Ohlson (1995) valuation model is used to analyse the informative value of
firm capital structure, decomposing the book value of equity in its two main components (ie …