Chalmers, Keryn; Clinch, Greg; Godfrey, Jayne M - In: Australian Journal of Management 36 (2011) 2, pp. 151-173
We investigate whether the adoption of IFRS increases the value relevance of accounting information for firms listed on the Australian Securities Exchange. Using a longitudinal study that covers pre-IFRS and post-IFRS periods during 1990–2008, we find that earnings become more...
