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- W2942117033 endingPage "394" @default.
- W2942117033 startingPage "367" @default.
- W2942117033 abstract "International Financial Reporting Standards (IFRS)-based financial reporting has become widespread all around the world especially after its mandatory adoption in the European Union in 2005. There are several objectives of IFRS-based financial reporting, all of which depends on the idea of a single set of high-quality standards as frequently highlighted by promoters of IFRS. This literature review depicts a comprehensive picture of the archival research on the impact of IFRS-based reporting on capital markets from the perspective of the value relevance (VR) concept. First, the VR concept, as well as models employed to measure the VR, are described. Afterwards, selected studies of the archival research are grouped, summarized, and discussed. Finally, archival research is methodologically analyzed by considering different dimensions. All in all, this literature review provides information on IFRS adoption from the perspective of the VR." @default.
- W2942117033 created "2019-05-03" @default.
- W2942117033 creator A5038798149 @default.
- W2942117033 date "2019-01-01" @default.
- W2942117033 modified "2023-09-24" @default.
- W2942117033 title "A Review of the Literature on IFRS Adoption From the Perspective of the Value Relevance" @default.
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