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Morais, A. I. & Curto, J. D. (2009). Mandatory adoption of iasb standards: value relevance and country-specific factors. Australian Accounting Review. 19 (2), 128-143

A. I. Morais and J. J. Curto,  "Mandatory adoption of iasb standards: value relevance and country-specific factors", in Australian Accounting Review, vol. 19, no. 2, pp. 128-143, 2009

@article{morais2009_1734883187962,
	author = "Morais, A. I. and Curto, J. D.",
	title = "Mandatory adoption of iasb standards: value relevance and country-specific factors",
	journal = "Australian Accounting Review",
	year = "2009",
	volume = "19",
	number = "2",
	doi = "10.1111/j.1835-2561.2009.00051.x",
	pages = "128-143",
	url = "http://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2009.00051.x/abstract"
}

TY  - JOUR
TI  - Mandatory adoption of iasb standards: value relevance and country-specific factors
T2  - Australian Accounting Review
VL  - 19
IS  - 2
AU  - Morais, A. I.
AU  - Curto, J. D.
PY  - 2009
SP  - 128-143
SN  - 1035-6908
DO  - 10.1111/j.1835-2561.2009.00051.x
UR  - http://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2009.00051.x/abstract
AB  - 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.
ER  -