of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition …

on the accounting figures for the comparative year 2011. Our findings (slight increase of equities, decrease in income … accounting model. …

The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …

-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value … different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is …

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …