Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe: The Value Relevance of Accounting Data under IFRS

By Alain Devalle, Enrico Onali, R. Magarini. 2010

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Corporate social responsibility disclosure and market valuation: evidence from Spanish listed firms (2014, methodology): “3.2 Empirical models Following the conventional approach in market-based accounting research (Devalle et al. 2010; Alfaraih and Alanezi 2011; De Klerk and De Villiers 2012; Shamki and Raman 2012), I use the following modified Ohlson (1995) model that relates market capitalization to book value and…”
The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “Further, for individual countries Devalle et al. (2009) present mixed results as to the effect of IFRS adoption.”
The Transition to IFRS and the Value Relevance of Financial Statements in Greece (2012, background): “coefficient on book value of equity have been reported by Hung and Subramanyam (2007) and Schiebel (2007) for Germany and by Devalle et al. (2010) for the UK.”