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Impact of IFRS Adoption on Financial Statements Value Relevance. A Study of Eastern vs. Western European Countries

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  • Giuglea Antonia Cosmina

    (Babeș-Bolyai University, Romania)

Abstract

The implementation of IFRS has been a significant milestone in the accounting field, sparking debates among advocates and critics regarding whether the initial objectives were actually achieved in practice. This paper aims to investigate whether the adoption of IFRS has led to an increase in the value relevance of financial statements in both Eastern and Western European countries. The study takes an empirical approach, analyzing companies before and after the adoption of IFRS, and introduces contemporary concepts that can contribute to future research. Policymakers rely on evidence-based policies and often seek impartial and reliable evidence from academic researchers. Given the extensive body of research conducted thus far, this paper seeks to further emphasize the positive impact of IFRS implementation.

Suggested Citation

  • Giuglea Antonia Cosmina, 2023. "Impact of IFRS Adoption on Financial Statements Value Relevance. A Study of Eastern vs. Western European Countries," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 68(3), pages 13-25, December.
    • Handle: RePEc:vrs:subboe:v:68:y:2023:i:3:p:13-25:n:2
    DOI: 10.2478/subboec-2023-0012
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    More about this item

    Keywords

    IFRS; value relevance; financial reporting;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G15 - Financial Economics - - General Financial Markets - - - International Financial Markets

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