Advanced Search
MyIDEAS: Login to save this article or follow this journal

The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs

Contents:

Author Info

  • Stefano Azzali

    ()
    (University of Parma Parma, Italy)

  • Luca Fornaciari

    ()
    (University of Parma Parma, Italy)

  • Caterina Pesci

    ()
    (University of Parma Parma, Italy)

Registered author(s):

    Abstract

    This paper aims to offer a contribution to the area of value relevance studies. The analyzed var- iables are therefore partly accounting-related and partly market-related. The specific research area considered concerns the role of the International Accounting Standards (IAS/IFRS), investigating whether the adoption of IAS/IFRS has led to a greater correlation between some important financial statement values (net income, comprehensive income and equity) and stock market capitalization in comparison with ante-IAS/IFRS period. The study focuses on the Italian situation, analyzing a sample of 122 companies listed on the Milan Stock Exchange. We analyse a period of six years (2003-2008). The research shows specific results on the value relevance of accounting information referred to in- dustrial and financial sectors, and to net income in comparison with comprehensive income.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://anale.feaa.uaic.ro/anale/resurse/2011SEctb1azzali.pdf
    Download Restriction: no

    File URL: http://anale.feaa.uaic.ro/anale/ro/Arhiva%202011SE-Azzali_Fornaciari_Pesci/428
    Download Restriction: no

    Bibliographic Info

    Article provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi.

    Volume (Year): 2011SE (2011)
    Issue (Month): (july)
    Pages: 3-18

    as in new window
    Handle: RePEc:aic:journl:y:2011:v:se:p:3-18

    Contact details of provider:
    Postal: Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi
    Phone: 004 0232 201070
    Fax: 004 0232 217000
    Email:
    Web page: http://anale.feaa.uaic.ro/anale/
    More information through EDIRC

    Related research

    Keywords: Value relevance; Comprehensive income; International Accounting Standards;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:aic:journl:y:2011:v:se:p:3-18. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sireteanu Napoleon-Alexandru).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.