The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements

Journal of International Accounting, Auditing and Taxation

Volumn 17, Issue 2, 2008, Pages 92-112

  Gjerde, Øystein ^a   Knivsflå, Kjell ^a   Sættem, Frode ^a  

^a NORWEGIAN SCHOOL OF ECONOMICS   (Norway)

Author keywords

Accounting harmonization; Balance sheet oriented conceptual frameworks versus earnings oriented conceptual frameworks; IFRS versus NGAAP; Value relevance of reporting standards

Indexed keywords

EID: 56349146809     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intaccaudtax.2008.07.001     Document Type: Article

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