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- W38403048 abstract "Using a sample of Italian firms, I investigate whet her separate financial statements are useful to capital market investors and IFRS are more value-relevant than domestic GAAP. I find significant differences in value-relevance between Italian GAAP and IFRS, with IFRS being more informative than Italian GAAP. However, while results are robust for book value, they provide mixed evidence on net income. I also investigate the value-relevance of separate financial statements under IFRS relative to consolidate financial statements and I find that the former are more value-relevant than the latter. Overall, this study provides evidence supporting the choice of adopting IFRS for separate financial statements." @default.
- W38403048 created "2016-06-24" @default.
- W38403048 creator A5043509070 @default.
- W38403048 date "2013-03-01" @default.
- W38403048 modified "2023-09-27" @default.
- W38403048 title "Capital Market Effects of the IFRS Adoption for Separate Financial Statements: Evidence from the Italian Stock Market" @default.
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