Comparative Value Relevance Among German, U.S. And International Accounting Standards: A German Stock Market Perspective

By Eli Bartov, Stephen R. Goldberg, Myungsun Kim. 2002

515 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e7aa8a963781e2c2145cb3cd34264407870f3823

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Citations in the corpus

Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “In the first category, Harris and Muller (1999), Ashbaugh and Olsson (2002), Eccher and Healy (2000), Bartov et al. (2005), Hung and Subramanyam (2007) analyze the value relevance of IAS accounting numbers relative to local GAAP and/or U.S. GAAP numbers and generally find mixed evidence relative to…”
Quality of financial reporting: measuring qualitative characteristics (2009, background): “…the influence US GAAP and IFRS have on the quality of financial reports show positive, insignificant and negative differential effects (Barth et al., 2008; Van der Meulen et al., 2007; Barth et al., 2006; Bartov et al., 2005; Psaros & Trotman, 2004; Amir et al., 1993; Ashbaugh and Olsson, 2002).”
International Accounting Standards and Accounting Quality (2008, unknown): “In contrast, Bartov, Goldberg, and Kim (2004) provides evidence that accounting earnings based on IAS are more value relevant than those based on German GAAP.”
Are IFRS-based and US GAAP-based accounting amounts comparable? $ (2012, unknown): “Bartov et al. (2005)”
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “Second, the differences between traditional German domestic accounting and IFRS or US GAAP are very pronounced, so that tests on the consequences of the transition should be relatively powerful (Bartov et al., 2005).”
Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms (2012, unknown): “…literature comparing accounting amounts based on, and the economic implications of, non-US firms applying IFRS voluntarily and domestic standards, using a variety of intertemporal and cross-sectional approaches (Bartov et al. 2005; Van Tendeloo and Vanstraelen 2005; Daske 2006; Barth et al. 2008).”
Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors (2009, background): “They find that earnings and book values differ little in terms of value relevance, timeliness or earnings management (Bartov et al., 2005; Van der Meulen et al., 2007).”
Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe: The Value Relevance of Accounting Data under IFRS (2010, unknown): “Current earnings and lagged book value are significantly associated to stock prices and the incremental information content of lagged book value is greater than that of current earnings Bartov et al. (2005) 1998–2000 Comparison of value relevance German GAAP, U.”
Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, background): “Preparing financial statements using international accounting standards (IAS) has long been permitted in some countries,6 and a comprehensive literature compares the value relevance of information produced under national GAAP and IAS (Bartov et al., 2005; Barth et al., 2008; Hung and Subramanyam, 20”
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “These findings are very mixed, with some studies showing that the change to IFRS improves value relevance (Bartov et al., 2005; Harris & Muller, 1999; Horton & Serafeim, 2006), and others that it worsens value relevance (Lin & Chen, 2005; Schiebel, 2006), while yet others find no conclusive…”
International Financial Reporting Standards: what are the benefits? (2011, result): “…that the ERC, which is the slope coefficient on earnings in the returns–earnings relation, is greater for IFRS-based earnings of German companies (Bartov et al. 2005).10 It is also inconsistent with the finding that IFRS led to more informative earnings and book values for more transparent…”