Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review
The change in the basis for preparation and presentation of financial-accounting information generates changes in the quality attributes of reported information. The purpose of this paper is to qualitatively assess the scientific literature examining the variations of value relevance due to the voluntary or mandatory adoption of IASs/ IFRSs. We carry out a qualitative analysis concerning the mixed findings of these studies. These results and their variation can be explained by various factors called moderator variables. Although our study has several limitations, we make a contribution to the` value relevance research field by classifying approximately 40 studies that analyze the changes occurred in value relevance after the adoption of the IAS/ IFRS reporting framework.
Volume (Year): 1 (2015)
Issue (Month): 24 (APRIL)
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- Gulhan SUADIYE, 2012. "Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 12(3), pages 301-310.
- Ding, Yuan & Hope, Ole-Kristian & Jeanjean, Thomas & Stolowy, Herve, 2007.
"Differences between domestic accounting standards and IAS: Measurement, determinants and implications,"
Journal of Accounting and Public Policy,
Elsevier, vol. 26(1), pages 1-38.
- Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas, 2005. "Differences between domestic accounting standards and IAS: measurement, determinants and implications," Les Cahiers de Recherche 826, HEC Paris.
- Thomas Jeanjean & Hervé Stolowy & Y. Ding & O. K. Hope, 2007. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Post-Print halshs-00126772, HAL.
- Yuan Ding & Ole-Kristian Hope & Thomas Jeanjean & Hervé Stolowy, 2005. "Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications," Working Papers hal-00584707, HAL.
- Karampinis N. & Hevas D., 2009. "The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 73-100.
- Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
- Ulf BrÃ¼ggemann & JÃ¶rg-Markus Hitz & Thorsten Sellhorn, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers SFB649DP2012-011, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
- Ding, Yuan & Jeanjean, Thomas & Stolowy, Herv, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Journal of Accounting and Public Policy, Elsevier, vol. 28(2), pages 154-161.
- Thomas Jeanjean & Yuan Ding & H. Stolowy, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Post-Print hal-00493176, HAL.
- Hervé Stolowy & Yuan Ding & Thomas Jeanjean, 2009. "Observations on measuring the differences between domestic accounting standards and IAS: A reply," Post-Print hal-00491687, HAL.
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