Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe
Alain Devalle; Enrico Onali; Riccardo Magarini · 2010 · Journal of International Financial Management and Accounting
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
Abstract Since 2005, European‐listed companies have been required to prepare their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS). We examine whether value relevance increased…
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Metadata source: OpenAlex · DOI 10.1111/j.1467-646x.2010.01037.x