Artigo em revista científica Q3
Mandatory adoption of iasb standards: value relevance and country-specific factors
Ana Morais (Morais, A. I.); José Curto (Curto, J. D.);
Título Revista
Australian Accounting Review
Ano (publicação definitiva)
2009
Língua
Inglês
País
Estados Unidos da América
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Abstract/Resumo
The objective of this study is to investigate if the value relevance of European-listed companies increased after the mandatory application of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) and how the value relevance of accounting information prepared under IAS/IFRS is shaped by the specific factors of the country in which companies are domiciled. Results show that the value relevance of financial information during the period companies applied mandatory IAS/IFRS is higher than for the period during which they applied local accounting standards. We also found that countries where accounting and tax are clearly separated show more relevant accounting information. Finally, we found that companies from countries with more legal and public enforcement mechanisms disclose less relevant accounting information under IAS/IFRS.
Agradecimentos/Acknowledgements
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Palavras-chave
  • Economia e Gestão - Ciências Sociais