[1] | Agostino, M, Drago D and Silipo, D.B (2010): ‘The Value Relevance of IFRS in the European Banking Indusrty’. Rev Quant Financial Accounting, Vol.36, pp.437-457. |
|
[2] | AICP (2009): ‘IFRS: Don’t get Caught short, adoption in Europe and Australian has lessons for US-CPAs’. The AICPA Journal of Accountancy, Vol. 207. |
|
[3] | Akileng, Godfrey (2015): ‘Adoption of IFRS and Quality of Accounting Information: A Review of Evidence’. The International Journal of Economics Finance and Management, Vol.3 (2), pp.93-99. |
|
[4] | Alfaraih, Mishari (2009): Compliance with IFRS and value relevance of Accounting in Emerging Stock markets: Evidence from Kuwait, A thesis submitted for award of degree of Doctor of philosophy, Queensland University of technology. |
|
[5] | Ames Daniel (2013): ‘IFRS Adoption and Quality of Accounting Information: The Case of South Africa’. The Journal of Applied Economics and Business Research (JAEBR), Vol.3 (3), pp.154-165. |
|
[6] | Arum Puspa, E. D, (2013): ‘Implementation of IFRS and quality of financial information in Indonesia’. The research Journal of Finance and Accounting, 4 (19). |
|
[7] | Ashbaugh H., Pincus M. (2001): Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings; Journal of Accounting Research, 39, 417-434. |
|
[8] | Ashbaugh, H., and P. Olsson (2002), “An exploratory study of the valuation properties of cross-listed firms’ IAS and U.S. GAAP earnings and book values”, The Accounting Review 77, 107-126. |
|
[9] | Bagaera, A (2010): “The Quality of Published Accounting Information in Russia”. Academic Dissertation to be presented for PhD, with Assert of Faculty of Economics and Business Administration, the University of Oulu. |
|
[10] | Benyasrisawat, Prawat (2011) Earnings persistence, value relevance, and earnings timeliness: The Case of Thailand, Durham theses, Durham University. Available at Durham E-Theses Online: http://etheses.dur.ac.uk/1378/. |
|
[11] | Barth, M. E., Landsman, W. R., Yang, D., and Zhuang, Z. (2013): ‘Relevance of Differences between Net Income based on IFRS and Domestic Standards for European firms. Stanford University, University of Northern Carolina Chapel Hill and Chinese University of Hong Kong. |
|
[12] | Barth, M., Landsman W., and Lang, M. (2007): International accounting standards and accounting quality, Working Paper, Stanford University and University of North Carolina. |
|
[13] | Ball, R., A. Robin and J. Wu. (2003): Incentives vs. standards: Properties of accounting numbers in four East Asian countries, and implications for acceptance of IAS. Journal of Accounting and Economics 36 (1-3): 235-270. |
|
[14] | Ball, R. (2006): “IFRS: Pros and Cons for Investors”. Accounting &Business Research, 36(4): 5-27. |
|
[15] | Barth, M.E., W.R. Landsman, M. Lang and C. Williams, (2006): Accounting quality: International accounting standards and US GAAP, working paper (University of North Carolina and Stanford University). |
|
[16] | Barth, M. E., Landsman, W. R., Lang, M. H. (2008):`International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498. |
|
[17] | Beisland, L.A(2009): “A review of the value Relevance Literature. The Open Business Journal, Vol (2), pp.7-27. |
|
[18] | Bongstrand, Oskar and Larson, Erick, A (2012): ‘Have IFRS Contributed to an Increased Value Relevance?. The Scandinavian Evidence, Uppsala University. |
|
[19] | Callao, S., Jarne, J., & Lainez, J. (2007): ‘Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting’.Journal of International Accounting, Auditing and Taxation, Vol. 16, pp. 148-178. |
|
[20] | Cecil, M.K, Samson, M and Srinivasan K (2014): ‘The accounting professional`s perception on compliance disclosures with IFRS in Zimbabwe’. International Journal of Research in social sciences. |
|
[21] | Cormier Denis (2013): ‘Relevance of Financial Reporting and Disclosures for Financial markets under IFRSs: Some Canadian Evidence’. Cahier de Recherche, 2013-04, ESG UQAM. |
|
[22] | Chamisa, Eddie , Mangena, Musa, Ye Guanlan , (2012) "Relative value‐relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards", Journal of Accounting in Emerging Economies, Vol. 2 ( 2), pp.162-187. |
|
[23] | Chamisa, E.E. (2000). The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe, The International Journal of Accounting, 35(2), 267-286. |
|
[24] | Christensen, H. B., E. Lee, and M. Walker (2008): ‘Incentives or standards: What determines accounting quality changes around IFRS adoption?‟ Financial Accounting and Reporting Section (FARS) Paper, the American Accounting Association |
|
[25] | Clarkson, P., Hanna, J. D., Richardson, G. and Thompson, R. (2011): “The impact of IFRS adoption on the value relevance of book value and earnings”, Journal of Contemporary Accounting & Economics, Vol. 7, pp. 1-17. |
|
[26] | Desoky, A.M and Mousa, G.A (2014): ‘The Value Relevance of IFRS: The Case of GCC Countries’. Journal of Accounting, Finance and Economics, Vol. 4 (2), pp.16-28. |
|
[27] | Dimos, Athanasio (2011): IFRS and European Commercial banks: Value Relevance and Economic consequences. Thesis Submitted to University of Birmingham UK, for degree of Doctor of Philosophy. Available on, University of Birmingham Research Achieve, e-theses repository. |
|
[28] | Filip, A. (2010): IFRS and the value relevance of earnings: evidence from the emerging market of Romania, International Journal of Accounting, Auditing and Performance Evaluation, 6(6), 191-223. |
|
[29] | Hung, M., and Subramanyam, K.R. (2007): Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies. |
|
[30] | Kao, Hui-Sung and Wei-Tzu-Han (2014): `The effect of IFRS, Information Asymmetry and Corporate Governance on the quality of Accounting Information’. Asian Economic and Financial Review, 4(2), pp. 226-256. |
|
[31] | Karampinis, N. and Hevas, D. L. (2011): “Mandating IFRS in an unfavorable environment: The Greek experience”, The International Journal of Accounting, Vol. 46, pp. 304-332. |
|
[32] | Karampinis, N. and Hevas, D. L. (2009): “The Effect of Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece’. European Research Studies, Vol. XII (1), pp. 73-100. |
|
[33] | Kargin, Sibel (2013): ‘The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms’. The International Journal of Economics and Finance, Vol. 5 (4), pp.71-80. |
|
[34] | Kouser, Rehana and Azeem Muhammad, (2011): ‘Relationship of Share Prices with Earnings and Book Value of Equity: Paramount Impacts of IFRS Adoption in Pakistan’. The Economics and Finance Review, Vol. 1 (8), pp.84-92. |
|
[35] | Kousernidis, D.V and Ladas, A.C (2010): ‘Value Relevance of accounting Information in the pre and Post IFRS Accounting Periods’. The European Research Studies, Vol. XIII (1), pp.146-154. |
|
[36] | Konstatinos, P. P and Athanasios, B.P. (2011): ‘The Value Relevance of Accounting Information Under Greek and International Financial Reporting Standards: Influence of Firm`s Specific Characteristics’. The International Research Journal of Finance and Economics, Vol.76. |
|
[37] | Khanaga, J.B (2011): `International Financial Reporting Standards (IFRS) and Value Relevance of Accounting Information: Evidence from Bahrain and United Arab Emirates Stock Markets’, African Journal of Social Sciences Vol. 1(1),pp. 101-114. |
|
[38] | Knivsfla, Kjell, H., Sattein, F., and Gjerde, O (2008): ‘The Value Relevance of Adopting IFRS: Evidence from 145 NGAAP restatements, Norwegian School of Economics and Business Administrations’. SSRN Working paper series: http://ssrn.com/abstract=966080. |
|
[39] | Kwong Lau C (2010): ‘The Value Relevance of Financial Reporting in Malaysia: Evidence from three Different Financial Reporting periods’. The International Journal of Business and Accountancy, Vol.1 (1), pp.1-19. |
|
[40] | Lainez Jose, A and Callao Suzana (2000): ‘The Effect of Accounting Diversity in International Financial Analysis: Empirical Evidence’. The International Journal of Accounting, Vol.35 (1), pp.65-83. |
|
[41] | Lee, Edward, Walker, Martin. and Zeng, Colin. (2013), ‘Does IFRS Convergence Affect Financial Reporting Quality in China?, ACCA research report 131. (London: CAET). |
|
[42] | Lin, Z. J. and Chen, F. (2005): “Value relevance of international accounting standards harmonization: evidence from A- and B-share markets in China”, Journal of International Accounting, Auditing and Taxation, Vol. 14, pp. 79-103. |
|
[43] | Lin Ching-Chieh., Hua, Chi-Yun., Lin, Wen-Hsiang, and Lee, Wen-Chih., (2012): ‘IFRS adoption and Financial Reporting Quality: Taiwan Experiences’. International Journal of Academic Research in Accounting, Finance and management Sciences, Vol. 2(4), pp. 285- |
|
[44] | Muharani Ayu and Sinegar, S.V (2014); ‘The Effects of IFRS Convergence on Value Relevance of Accounting Information: Cross –Country Analysis of Indonesia, Malaysia and Singapore’. Univeristas Mataran, pp. 24-27 (Universitas Indonesia) |
|
[45] | Nulla Yusuf, M (2014): ‘Does IFRS Influence Quality of Reporting?: An Empirical Evidence from Large Canadian Banks’. International Journal of Accounting and Education, Vol. 2(2), pp.85-109. |
|
[46] | Ngole, S (2012): Does IFRS improve the usefulness of accounting information in African capital markets? A PhD Thesis, Leeds University Business School, the University of Leeds, UK. |
|
[47] | Othman Hakim and Chebaane, S (2014): ‘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’. Procedia, Social and behavioral Science, Vol. 145, pp.70-80. |
|
[48] | Outa Erick. (2011): ‘The Impact of IFRS Adoption on the Accounting Quality of Listed Companies in Kenya’. International Journal of Accounting and Financial Reporting, Vol. 1 (1), pp. 212-241. |
|
[49] | Ohlson, James A. (1995): Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research, Vol. 11, No. 2. |
|
[50] | Oystein G, Kjell, K and & Frode, S (2008): The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements; Norwegian School of Economics and Business Administration, Bergen, Norway. |
|
[51] | Paananen, M. Hamberg & M.-Marton, J. (2005): The implementation of IFRS in Europe and accounting quality. Working paper. |
|
[52] | Paananen, M. (2008): ‘The IFRS adoption’s effect on accounting quality in Sweden’. SSRN Working paper series: http://ssrn.com/abstract=1097659. |
|
[53] | Paananen, H., and Lin, C. (2008): The development of accounting quality of IAS and IFRS over time: The case of Germany. SSRN working paper series. |
|
[54] | Paglietti, P (2009):`Earnings management, timely loss recognition and value relevance in Europe following mandatory adoption: evidence from Italian listed Companies’, Economia Aziendale Online (2003), Vol. 4 (2009), pp 97-117. |
|
[55] | Pascan, Crina-Doina (2014): ‘Measuring the Effects of IFRS Adoption in Romania on the Value Relevance of Accounting Data’.Annales Univerisitatis Apulensis series Oeconomica, Vol.16 (2), pp.263-273. |
|
[56] | Penman, Stephen, H (2007). ‘Financial Reporting Quality: Is Fair Value a Plus or Minus?’, Accounting and Business Research Special Issue: International Accounting Policy Forum,pp,33-44. |
|
[57] | Peng Huoshu and Chen, Mei-Hui (2014): A Comparison of the Value Relevance of IFRS with Taiwanese GAAP Accounting Information, National Taipei University and National Defense University. |
|
[58] | Prather-Kinsey, J (2006): ‘Developing Countries with Developed –Country Accounting Standards: Evidence from South Africa and Mexico’. The International Journal of Accounting, Vol.41, pp.141-162. |
|
[59] | Qu, W,. Fong, M,. and Oliver, J. (2012): ‘Does the IFRS Convergence Improve Quality of Accounting Information?. Evidence from the Chinese Stock Market’. Corporate Ownership and Control, Vol.9 (4), pp.187-196. |
|
[60] | Saaydah Mansour (2012): ‘IFRS and Accounting Information Quality: The Case of Jordan’. Journal of Administrative and Economic Science, Vol. 5 (2), pp. 55-73. |
|
[61] | Soderstrom, N.S. and Sun, K. J., (2007): ‘IFRS Adoption and Accounting Quality: A Review’. European Accounting Review, 16 (4), pp. 675-702. |
|
[62] | Soderlund Karolina (2010): ‘IFRS and Value Relevance of Financial Reporting in Finland: A Disaggregated Approach, Abo Akademi University. |
|
[63] | Suadiye, G (2012): `Value Relevance of Book Value & Earnings under the Local GAAP and IFRS: Evidence from Turkey’. Ege Academic Review, Cilt: 12 (3), pp.301-310. |
|
[64] | Türel, A. (2009): The Value Relevance of IFRS: The Case of Turkey, Acta Universitatis Danubius ₠conomica, Banking and Finance, 5(1), 119-128. |
|
[65] | Tsalavoutas I, Andr´e, P & Evans L (2012): ‘The transition to IFRS and the value relevance of financial statements in Greece’, British Accounting Review, 44 (4), pp. 262-277. |
|
[66] | Tsalavoutas I, (2009): “The adoption of IFRS by Greece listed Companies: Financial Statements effects, Level of Compliance and Value Relevance”. A Thesis Submitted for Examination for the degree of Doctor of Philosophy (PhD0, The University of Edinburg. |
|
[67] | Trabelsi Nadia S., Hamza Sarra, E., and Chila Hayfa (2013):`The effects of IFRS on Earnings Quality in European Stock Markets: Evidence from France’. Interdisciplinary Journal of Research in Business, Vol. 2(12), pp.35-47. |
|
[68] | Umoren Adebimpe.O and Enang, Ekwere. R (2015): ‘IFRS Adoption and Value Relevance of Financial Statements of Nigerian Banks’. International Journal of Finance and Accounting, Vol. 4 (1), pp. 1-7. |
|
[69] | Vafaei, A (2010): “The Vale Relevance of IFRS Adoption: Cross Country Comparison Based on Harmonization Histories, Intellectual Capital Disclosures and the Global Financial Crisis.” A Thesis Submitted in Award of the Degree of philosophy (PhD), School of Accounting, College of Business, RMIT University. |
|
[70] | Van Tendeloo, B and Vanstraelen (2005): ‘Earning Management under German GAAP versus IFRS’. European Accounting Review, Vol.14 (1), pp.155-180. |
|
[71] | Wang, Y. and Campbell, M., (2012) ‘Earnings Management Comparison: IFRS Vs China GAAPs’. International Management Review, Vol. 8 (1), pp.5-11. |
|
[72] | Zeng, Xiaoqing. Guo, Xicai, Yan, Chan-Tyan., and Xiong, Yuxuan (2012): ‘Value relevance of Financial assets fair Values: Evidence from Chinese Listed Companies’. African Journal of Business Management, Vol.6 (12), pp.4445-4453. |
|