Research Question: How do researchers address the definition, measurement, recognition
and potential of intangible assets to generate future economic benefits when a formal …

In the last two decades, accounting literature has focused increasingly on examining value
relevance of accounting information. After the announcement of IFRS adoption, there has …

Purpose: The paper aims to explore whether intangible items that recognised in financial
statements are value relevant to investors in the French context, and whether these items …

This investigation expects to inspect and analyze the effect of derivative transactions on
earnings management, the role of corporate tax avoidance in moderating effect of derivative …

Purpose The authors aim to examine the association between earnings and book values
with stock prices in India during the IFRS convergence period because, in India, the …

The objective of this article is to determine the effect of International Financial Reporting
Standards (IFRS) adoption on value relevance of accounting information in Nigeria. The …

This paper investigates whether intangible items that recognised in financial statements are
value relevant in UK context, and whether these items affect the value relevance of other …

Globalisation, capital market crash and the Enron'scase led the accounting profession to
insist on the need for a single set of high quality reporting standards. International Financial …

This study investigates the effect of IFRS adoption on value relevance of accounting
information of listed Deposit Money Banks in Nigeria. The study adopts the ex-post facto …

This study aims at studying the value relevance of accounting information produced by large
companies in Pakistan as there is a dearth of research in linking the returns on securities …