The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU

By J. Aharony, Ran Barniv, H. Falk. 2010

210 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/64933bba71196763d250b5b034cf6c3090c2c3c4

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In Accounting

1. Yasser Eliwa
2. Ahmed Saleh
3. Yuan George Shan

In Strategy and Management

1. Yasser Eliwa
2. Ahmed Saleh
3. Yuan George Shan

Citations in the corpus

• ESG practices and the cost of debt: Evidence from EU countries (2019, result): “Thirdly, our sample shows a high representation of UK firms, which is a common characteristic of sample distributions in most of the EU-based studies (e.g., Daske et al., 2008; Aharony, Barniv, & Falk, 2010; Byard et al., 2011; Glaum, Schmidt, Street, & Vogel, 2013).”
• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Aharony et al. (2010) find that equity value relevance of three key IFRS accounting items increases following the introduction of IFRS. Barth et al. (2011) provide evidence that the difference between local GAAP net income and restated IFRS net income is associated with stock prices and returns. In ”
• Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012, unknown): “However, whereas Aharony et al. (2010) compares the value relevance of domestic standards-based accounting amounts in the year prior to IFRS adoption to that of IFRS-based accounting amounts in the year of IFRS adoption, we compare domestic standardsbased and IFRS-based accounting amounts at a…”
• Value relevance, earnings management and corporate governance in China (2015, background): “Contents lists available at ScienceDirect Emerging Markets Review j ou rna l homepage : www.e lsev ie r .com/ loca te /emr Australia and Canada (Barth and Clinch, 1996), six Asian economies (Graham andKing, 2000) and 14 European countries (Aharony et al., 2010a).”