FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2890981725> ?p ?o ?g. }

• W2890981725 endingPage "1435" @default.
• W2890981725 startingPage "1416" @default.
• W2890981725 abstract "The purpose of this study is to investigate the impact of International Financial Reporting Standard (IFRS) adoption on value relevance of accounting information in Sri Lanka by comparing value relevance of accounting information in pre- and post-IFRS adoption periods. This study employs Ohlson (1995, Contemporary Accounting Research, 11(2), 661–687) price regression model to explain value relevance of accounting information. It explains market value per share (MVPS) using earning per share (EPS) and book value of equity per share (BVEPS). The pre-IFRS period is designated as 2010 through to 2011, and the post-IFRS period is designated as 2012 through to 2014. The sample comprises 188 firms and 935 firm-year observations which nearly constitute to all firms listed in Colombo Stock Exchange except those not having at least two annual reports before and after the year 2012 and those having extreme and incomplete data. It is found that both BVEPS and EPS significantly and positively explain MVPS during the periods followed by IFRS adoption although EPS was not a significant predictor of MVPS prior to IFRS adoption. Pooled regression with data of both regimes, however, maintains that BVEPS and EPS significantly and positively explain MVPS. Although the overall predictive power of value relevance model improved in the years that followed IFRS adoption, value relevance of BVEPS has declined in post-IFRS implementation. However, the decline in value relevance of BVEPS perhaps has been compensated by improved quality of earning thereby making EPS as a significant predictor of market value of equity in the post-IFRS periods. These findings were not rebutted or changed even at the exclusion of the transitional year of 2012 from the sample. This study contributes to the extant value relevance literature and IFRS studies by investigating the impact of IFRS adoption in a developing economy and for the first time in Sri Lanka." @default.
• W2890981725 created "2018-09-27" @default.
• W2890981725 creator A5062716129 @default.
• W2890981725 creator A5089448922 @default.
• W2890981725 date "2018-09-03" @default.
• W2890981725 modified "2023-10-11" @default.
• W2890981725 title "IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country" @default.
• W2890981725 cites W1578071583 @default.
• W2890981725 cites W1606729218 @default.
• W2890981725 cites W1972861779 @default.
• W2890981725 cites W1978206521 @default.
• W2890981725 cites W1979202757 @default.
• W2890981725 cites W2002377857 @default.
• W2890981725 cites W2004870820 @default.
• W2890981725 cites W2008017617 @default.
• W2890981725 cites W2013033653 @default.
• W2890981725 cites W2015927990 @default.
• W2890981725 cites W2036323865 @default.
• W2890981725 cites W2047321871 @default.
• W2890981725 cites W2053554476 @default.
• W2890981725 cites W2081432842 @default.
• W2890981725 cites W2085429166 @default.
• W2890981725 cites W2090758019 @default.
• W2890981725 cites W2102064145 @default.
• W2890981725 cites W2149781753 @default.
• W2890981725 cites W2153836223 @default.
• W2890981725 cites W2154398438 @default.
• W2890981725 cites W2165761105 @default.
• W2890981725 cites W2168202259 @default.
• W2890981725 cites W2215252091 @default.
• W2890981725 cites W3121140087 @default.
• W2890981725 cites W3121562953 @default.
• W2890981725 cites W3121936423 @default.
• W2890981725 cites W3122176856 @default.
• W2890981725 cites W3123569849 @default.
• W2890981725 cites W3123676488 @default.
• W2890981725 cites W3123826087 @default.
• W2890981725 cites W3124662750 @default.
• W2890981725 cites W3124852651 @default.
• W2890981725 cites W3125016813 @default.
• W2890981725 cites W3125339850 @default.
• W2890981725 cites W3125788531 @default.
• W2890981725 cites W3125961740 @default.
• W2890981725 cites W4249720144 @default.
• W2890981725 cites W1957012779 @default.
• W2890981725 cites W2067281507 @default.
• W2890981725 doi "https://doi.org/10.1177/0972150918794571" @default.
• W2890981725 hasPublicationYear "2018" @default.
• W2890981725 type Work @default.
• W2890981725 sameAs 2890981725 @default.
• W2890981725 citedByCount "5" @default.
• W2890981725 countsByYear W28909817252020 @default.
• W2890981725 countsByYear W28909817252021 @default.
• W2890981725 crossrefType "journal-article" @default.
• W2890981725 hasAuthorship W2890981725A5062716129 @default.
• W2890981725 hasAuthorship W2890981725A5089448922 @default.
• W2890981725 hasConcept C10138342 @default.
• W2890981725 hasConcept C105795698 @default.
• W2890981725 hasConcept C121955636 @default.
• W2890981725 hasConcept C144133560 @default.
• W2890981725 hasConcept C149782125 @default.
• W2890981725 hasConcept C158154518 @default.
• W2890981725 hasConcept C162118730 @default.
• W2890981725 hasConcept C162324750 @default.
• W2890981725 hasConcept C163867264 @default.
• W2890981725 hasConcept C169824061 @default.
• W2890981725 hasConcept C17744445 @default.
• W2890981725 hasConcept C199539241 @default.
• W2890981725 hasConcept C199728807 @default.
• W2890981725 hasConcept C200870193 @default.
• W2890981725 hasConcept C202552767 @default.
• W2890981725 hasConcept C2776291640 @default.
• W2890981725 hasConcept C2778587509 @default.
• W2890981725 hasConcept C2781426361 @default.
• W2890981725 hasConcept C33923547 @default.
• W2890981725 hasConceptScore W2890981725C10138342 @default.
• W2890981725 hasConceptScore W2890981725C105795698 @default.
• W2890981725 hasConceptScore W2890981725C121955636 @default.
• W2890981725 hasConceptScore W2890981725C144133560 @default.
• W2890981725 hasConceptScore W2890981725C149782125 @default.
• W2890981725 hasConceptScore W2890981725C158154518 @default.
• W2890981725 hasConceptScore W2890981725C162118730 @default.
• W2890981725 hasConceptScore W2890981725C162324750 @default.
• W2890981725 hasConceptScore W2890981725C163867264 @default.
• W2890981725 hasConceptScore W2890981725C169824061 @default.
• W2890981725 hasConceptScore W2890981725C17744445 @default.
• W2890981725 hasConceptScore W2890981725C199539241 @default.
• W2890981725 hasConceptScore W2890981725C199728807 @default.
• W2890981725 hasConceptScore W2890981725C200870193 @default.
• W2890981725 hasConceptScore W2890981725C202552767 @default.
• W2890981725 hasConceptScore W2890981725C2776291640 @default.
• W2890981725 hasConceptScore W2890981725C2778587509 @default.
• W2890981725 hasConceptScore W2890981725C2781426361 @default.
• W2890981725 hasConceptScore W2890981725C33923547 @default.
• W2890981725 hasIssue "6" @default.
• W2890981725 hasLocation W28909817251 @default.
• W2890981725 hasOpenAccess W2890981725 @default.
• W2890981725 hasPrimaryLocation W28909817251 @default.

• next