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Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence

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  • Young-Soo Choi
  • Ken Peasnell
  • Joao Toniato

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Suggested Citation

  • Young-Soo Choi & Ken Peasnell & Joao Toniato, 2013. "Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 40(7-8), pages 741-768, September.
  • Handle: RePEc:bla:jbfnac:v:40:y:2013:i:7-8:p:741-768
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    File URL: http://hdl.handle.net/10.1111/jbfa.2013.40.issue-7-8
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    Citations

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    Cited by:

    1. Harakeh, Mostafa & Lee, Edward & Walker, Martin, 2019. "The effect of information shocks on dividend payout and dividend value relevance," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 82-96.
    2. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2021. "Earnings quality and analysts’ information environment: Evidence from the EU market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    3. Kornel Toth & Eva Darabos, 2016. "The Growing Importance Of International Financial Reporting Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 834-840, July.
    4. Melik Ertugrul & Volkan Demir, 2018. "How Does Unobserved Heterogeneity Affect Value Relevance?," Australian Accounting Review, CPA Australia, vol. 28(2), pages 288-301, June.
    5. Akarsh Kainth & Ranik Raaen Wahlstrøm, 2021. "Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies," JRFM, MDPI, vol. 14(3), pages 1-15, March.
    6. David Abad & M. Fuensanta Cutillas†Gomariz & Juan Pedro Sánchez†Ballesta & José Yagüe, 2018. "Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?," Australian Accounting Review, CPA Australia, vol. 28(1), pages 61-78, March.
    7. Lale Guler, 2018. "Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?," Review of Managerial Science, Springer, vol. 12(3), pages 559-592, July.
    8. Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh, 2016. "The association between earnings quality and the cost of equity capital: Evidence from the UK," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 125-139.
    9. Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2021. "Uncertainty avoidance and stock price informativeness of future earnings," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 75(C).
    10. Barniv, Ran R. & Myring, Mark & Westfall, Tiffany, 2022. "Does IFRS experience improve analyst performance?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).

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