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The impact of IFRS adoption on the value relevance of book value and earnings

✍ Scribed by Peter Clarkson; J. Douglas Hanna; Gordon D. Richardson; Rex Thompson


Book ID
118474403
Publisher
Elsevier
Year
2011
Tongue
English
Weight
238 KB
Volume
7
Category
Article
ISSN
1815-5669

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This study examines the value relevance of reported earnings and book value under pooling-of-interests and purchase accounting. Using a sample of 110 merger or acquisition transactions from the period 1988 to 1996, the value relevance of the two accounting approaches is investigated by examining the