Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia

By K. Chalmers, Greg Clinch, Jayne M. Godfrey. 2011

164 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/edcba663a2ea83d45717152f73d57cfdfaa40833

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In Accounting

1. Philip Brown

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1. Philip Brown

Citations in the corpus

• International Financial Reporting Standards: what are the benefits? (2011, methodology): “A second Australian study of the period 1990–2008 confirmed a lack of improvement in the combined explanatory power of earnings and BVE, although the explanatory power of earnings did improve post-IFRS, especially among large firms (Chalmers et al. 2010a).”