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Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review

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  • Carmen-Alexandra Baltariu Ph. D Student

    (“Babes-Bolyai” University of Cluj-Napoca, Faculty of Economic Sciences and Business Administration, Romania)

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    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.

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    File URL: http://feaa.ucv.ro/RTE/024-02.pdf
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    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti (The Young Economists Journal).

    Volume (Year): 1 (2015)
    Issue (Month): 24 (APRIL)
    Pages: 13-20

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    Handle: RePEc:aio:rteyej:v:1:y:2015:i:24:p:13-20
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    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
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