Advanced search
Publication Cover
Applied Economics Letters Volume 24, 2017 - Issue 7
Submit an article Journal homepage
330
Views
5
CrossRef citations to date
0
Altmetric
Original Articles

Value relevance of financial statements in convergence with IFRS: analyses in the abnormal pricing error method

TsingZai C. WuNational Cheng Kung University, Tainan City, Taiwan, Republic of ChinaCorrespondence[email protected]
View further author information
,
Wan Ting HsiehNational KaoHsiung University of Applied Sciences, Kaohsiung, Taiwan, Republic of ChinaView further author information
,
Chun Chan YuNational Cheng Kung University, Tainan City, Taiwan, Republic of ChinaView further author information
&
Hsin Ti ChuNational Cheng Kung University, Tainan City, Taiwan, Republic of ChinaView further author information
Pages 490-493 | Published online: 16 Oct 2016

References

  • Barth, M., W. Landsman, and M. Lang. 2008. “International Accounting Standards and Accounting Quality.” Journal of Accounting Research 46: 467–498. doi:10.1111/j.1475-679X.2008.00287.x.
  • Collins, D., E. Maydew, and I. Weiss. 1997. “Changes in the Value-Relevance of Earnings and Book Values over the past Forty Years.” Journal of Accounting and Economics 24: 39–67. doi:10.1016/S0165-4101(97)00015-3.
  • Feltham, G., and J. Ohlson. 1995. “Valuation and Clean Surplus Accounting for Operating and Financial Activities.” Contemporary Accounting Research 11: 689–731. doi:10.1111/care.1995.11.issue-2.
  • Goldberger, A. 1991. A Course in Econometrics. Boston, MA: Harvard University Press.
  • Gu, Z. 2007. “Across-Sample Incomparability of R2 and Additional Evidence on Value Relevance Changes over Time.” Journal of Business Finance and Accounting 34: 1073–1098. doi:10.1111/j.1468-5957.2007.02044.x.
  • Hail, L., C. Leuz, and P. Wysocki. 2010. “Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards.” Accounting Horizons 24: 567–588. doi:10.2308/acch.2010.24.4.567.
  • Ramanna, K., and E. Sletten. 2014. “Network Effects in Countries’ Adoption of IFRS.” The Accounting Review 89: 1517–1543. doi:10.2308/accr-50717.
  • Yen, S., and H. Wang. 2014. “The Effect of Convergence to International Financial Reporting Standards on the Quality of Financial Reporting in Taiwan.” Journal of Accounting Review 58: 1–37.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.