Impact of IFRS Adoption on Financial Statements Value Relevance. A Study of Eastern vs. Western European Countries

1Barth, M. E., Landsman, W. R., Lang, M. H., and Williams, C. D. (2006) Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting and Economics, Vol. 54(1), 68–93Search in Google Scholar

2Barth, M.E., Landsman, W.R. and Lang, M. (2008) International Accounting Standards and Accounting Quality, Journal of Accounting Research, Vol. 46(3), pp. 467-498Search in Google Scholar

3Devalle, A., Onlali, E., Magarini, R. (2010) Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe, Journal of International Financial Management and Accounting, Vol. 21(2), pp. 85-119Search in Google Scholar

4Devalle, A., Onlali, E., Magarini, R. (2010) Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe, Journal of International Financial Management and Accounting, Vol. 21(2), pp. 85-119Search in Google Scholar

5DiMaggio, P.J. and Powell, W.W. (1983) The iron cage revisited: institutional isomorphism and collective rationality in organizational, American Sociological Review, Vol. 48, No. 2, pp. 147–160Search in Google Scholar

6Dobija, D. and Klimczak, K. (2007) Value Relevance and the Development of Accounting Regulation and Market Institutions in a Transition Economy: Case of Poland, Available at http://www.ssrn.com/abstract=1084423Search in Google Scholar

7Gernon, H. and Wallace, R.S.O. (1995) International accounting research: a review of its ecology, contending theories and methodologies, Journal of Accounting Literature, Vol.14 (1), pp. 54–106Search in Google Scholar

8Gjerde, Ø., Knivsfla K., and Sættem F. (2011) The Value Relevance of Financial Reporting in Norway 1965–2004, Scandinavian Journal of Management, Vol. 27 (1), pp. 113-128Search in Google Scholar

9Gornik-Tomaszewski, S. and Jermakowicz, E.K. (2001) Accounting-Based Valuation of Polish Listed Companies, Journal of International Financial Management and Accounting, Vol. 12(1), pp. 50–74Search in Google Scholar

10Gus De Franco, S.P. Kothari and Rodrigo S. Verdi, (2011) The Benefits of Financial Statement Comparability, Journal of Accounting Research, Vol. 49 No. 4, pp.895-931Search in Google Scholar

11Hellström, K. (2006) The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of Czech Republic, European Accounting Review Vol. 15(3), pp. 325–349Search in Google Scholar

12Hwang, I.T., Hur, K.S. and Kang S.M. (2018) Does the IFRS Effect Continue? An International Comparison, Sustainability, MDPI, Vol. 10(12), pp. 1-20Search in Google Scholar

13IASB, Conceptual Framework, 2018Search in Google Scholar

14Iatridis, G. and Rouvolis, S. (2010) The post-adoption effects of the implementation of international financial reporting standards in Greece, Journal of International Accounting, Auditing and Taxation, Vol. 19(1), pp. 55-65Search in Google Scholar

15Joos, P. and Lang, M. (1994) The effects of accounting diversity: evidence from the European community, Journal of Accounting Research, Vol. 32, pp. 141–168Search in Google Scholar

16Kouki, A. and Mundy, J. (2018) IFRS and value relevance: a comparison approach before and after IFRS conversion in the European countries, Journal of Applied Accounting Research, Vol. 19(1), pp. 1-31Search in Google Scholar

17Lin, Z. and Chen, F. (2005) Value Relevance of International Accounting Standards Harmonization: Evidence from A- and B-Share Markets in China, Journal of International Accounting, Auditing and Taxation, Vol. 14(2), pp. 79–103Search in Google Scholar

18Naceur, B. and Nachi W. (2007) Does the Tunisian Accounting Reform Improve the Value Relevance of Financial Information?, SSRN Electronic JournalSearch in Google Scholar

19Ohlson, J. (1995) Earnings, Book Values and Dividends in Equity Valuation, Contemporary Accounting Research, Vol. 11, pp. 661–687Search in Google Scholar

20Rodrigues, L.L. and Craig, R. (2007) Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault, Critical Perspectives on Accounting, Vol. 18(6), pp.739–757Search in Google Scholar

21Suadiye, G. (2012) Value Relevance of Book Value and Earnings under the Local GAAP and IFRS: Evidence from Turkey, Ege Akademik Bakis (Ege Academic Review), Vol. 12(3), pp. 301-310Search in Google Scholar