کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1113930 | 1488414 | 2014 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The Impact of IFRS Adoption on Value Relevance of Earnings and Book Value of Equity: The Case of Emerging Markets in African and Asian Regions
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موضوعات مرتبط
علوم انسانی و اجتماعی
علوم انسانی و هنر
هنر و علوم انسانی (عمومی)
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چکیده انگلیسی
The purpose of this study is to examine the effect of mandatory adoption of International Financial Reporting Standards on the value relevance of earnings and the book value of equity. The evidence derived from the study suggested that despite the strength in the overall explanatory power of the model during the two periods, the role of EPS became observable in the post-adoption period. By conducting further analysis, the results highlighted that the increase of the value level are positively influenced by a common law legal system, a high level of external economic openness, a strong investor protection, a full protection of minority shareholders and by a sophisticated capital market.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 145, 25 August 2014, Pages 70-80
Journal: Procedia - Social and Behavioral Sciences - Volume 145, 25 August 2014, Pages 70-80