The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements

By Øystein Gjerde, Kjell Henry Knivsflå, Frode Sættem. 2008

170 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e36ea3f5011a9a66acf5d64da1dc6ea1880d62de

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jayne M. Godfrey
2. K. Chalmers
3. Greg Clinch
4. Gordon Richardson
5. A. Vafaei
6. J. Aharony
7. Danilo Drago
8. D. Taylor

In Strategy and Management

1. Gordon Richardson
2. Peter M. Clarkson
3. K. Chalmers
4. Greg Clinch
5. Jayne M. Godfrey
6. A. Vafaei
7. J. Aharony
8. Danilo Drago

Citations in the corpus

• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “Our paper investigates the impact of the IFRS adoption in 14 European countries by comparing the price and return-based value-relevance models to assess how switching from domestic standards affects the informativeness of accounting numbers to investors.”
• The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “Gjerde, Knivsfla, and Saettan (2008) find reconciliation from Norway GAAP to IFRS to be marginally value relevant.”
• The value relevance of intellectual capital disclosures (2011, methodology): “, 2008), and since IFRS adoption (e.g. Callao et al., 2007; Gjerde et al., 2008; Horton and Serafeim, 2010).”
• The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings (2011, result): “The results for the other Scandinavian legal origin countries, which point to little impact of IFRS adoption on value relevance, are consistent with the results of Gjerde et al. (2008), which studied the impact of IFRS adoption in Norway.”
• The value relevance of IFRS in the European banking industry (2011, background): “6 Other works deals with the effects produced in one country are Abellán and Aledo (2007), Gjerde et al. (2008), or in few countries are Capkun et al. (2008), Sellhorn and Skaife (2008) and Prather-Kinsey et al. (2008).”
• Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012, unknown): “For a sample of 145 mandatory Norwegian IFRS adopters, Gjerde et al. (2008) finds little evidence of a difference in value relevance of net income and equity book value based on IFRS and Norwegian standards. Gjerde et al. (2008) finds some evidence of incremental value relevance of the adjustment to”
• Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, methodology): “Chalmers et al. (2008) report no significant increase in the value relevance of combined earnings and book value of equity using IFRS information relative to local GAAP information for a sample of Australian firms.9 Likewise, Gjerde et al. (2008) investigate Norwegian firms’ restatements and find IF”
• The Changing of the Boards: The Impact on Firm Valuation of Mandated Female Board Representation (2012, unknown): “…U SC L aw on January 7, 2013 http://qje.oxfordjournals.org/ D ow nloaded from CHANGING OF THE BOARDS 149 The change in accounting rules makes accounting-based performance measures, such as ROA, less reliable than market value performance measures, such as Q (Gjerde, Knivsfla, and Sættem, 2008).”