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Are IFRS value-relevant for separate financial statements? : evidence from the Italian stock market

Palea, Vera - In: Journal of international accounting auditing & taxation 23 (2014) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10010372515

Fair value accounting and its usefulness to financial statement users

Palea, Vera - In: Journal of financial reporting & accounting : JFRA 12 (2014) 2, pp. 102-116

Persistent link: https://www.econbiz.de/10010431260

Financial reporting for sustainable development : critical insights into IFRS implementation in the European Union

Palea, Vera - In: Accounting forum : advancing the interdisciplinary and … 42 (2018) 3, pp. 248-260

Persistent link: https://www.econbiz.de/10011930110

Earnings reported under IFRS improve the prediction of future cash flows? : evidence from European banks

Palea, Vera; Scagnelli, Simone Domenico - In: Australian accounting review 27 (2017) 2, pp. 129-145

Persistent link: https://www.econbiz.de/10011841760

Do Earnings Reported Under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks

Palea, Vera - 2019

This paper examines the relative costs and benefits of International Financial Reporting Standards (IFRS) adoption in the European Union by testing the ability of earnings computed under IFRS to predict future cash flows. The study considers the contribution of net income, comprehensive income...

Persistent link: https://www.econbiz.de/10012903767

Financial Reporting for Sustainable Development : Critical Insights Into IFRS Implementation in the European Union

Palea, Vera - 2019

By adopting a political economy perspective to accounting, this paper provides an overall post-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU's) fundamental goal of sustainable development. The paper questions the...

Persistent link: https://www.econbiz.de/10012893567