Manganaris, Panayotis; Spathis, Charalambos; Dasilas, … - In: Journal of Applied Accounting Research 17 (2016) 2, pp. 211-236
Purpose – The purpose of this paper is to explore the value relevance of accounting information before and after mandatory International Financial Reporting Standards (IFRS) adoption as well as the ensuing relationship between conditional conservatism and value relevance. The authors probe the...
