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- W2110168491 abstract "This study focuses on the value relevance and market responses of mandatory transition to International Financial Reporting Standards (IFRS), using samples of Finnish first-time IFRS adopters. The Finnish data is used since prior research findings suggest large differences between Finnish accounting standards (FAS) and IFRS. Some evidence of value relevance is found in IFRS adjustments on earnings but not with IFRS adjustments in shareholders' equity. Furthermore, only minor market responses on stock returns and no excess trading after the release of IFRS reconciliation adjustments are evidenced. This suggests that great deal of IFRS reconciliations, if relevant, were anticipated by investors." @default.
- W2110168491 created "2016-06-24" @default.
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- W2110168491 date "2007-01-01" @default.
- W2110168491 modified "2023-10-16" @default.
- W2110168491 title "How Markets Valuate and Response to IFRS Reconciliations Adjustments in Finland" @default.
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- W2110168491 doi "https://doi.org/10.2139/ssrn.1005601" @default.
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