Showing 1 - 10 of 40
Persistent link: https://www.econbiz.de/10013547846
Persistent link: https://www.econbiz.de/10005492421
Persistent link: https://www.econbiz.de/10005492464
Persistent link: https://www.econbiz.de/10005492502
Persistent link: https://www.econbiz.de/10005492647
Persistent link: https://www.econbiz.de/10005492828
Persistent link: https://www.econbiz.de/10005492959
Persistent link: https://www.econbiz.de/10005428998
Net income adjustments resulting from mandatory 2005 IFRS adoption in Europe are value relevant for financial and non-financial firms. Differences in relevance of the aggregate adjustment and adjustments related to several IFRS standards, for financial and non-financial firms and across country...
Persistent link: https://www.econbiz.de/10010946328
This study examines whether the information content of earnings announcements – abnormal return volatility and abnormal trading volume – increases in countries following mandatory IFRS adoption, and conditions and mechanisms through which increases occur. Findings suggest information content...
Persistent link: https://www.econbiz.de/10010576560