Purpose The purpose of this paper is to compare the value relevance of accounting
information between International Financial Reporting Standards (IFRS)-firms and non-IFRS …

The harmonization of international accounting standards has been implemented by more
than 120 countries throughout the world. Although these standards have been criticised for …

Este estudo analisa o grau do cumprimento das divulgações da International Accounting
Standard 16 “Ativos Fixos Tangíveis” no anexo às demonstrações financeiras consolidadas …

This study aims to test the quality of accounting information during the IFRS convergence
period in Indonesia. Value relevance acts as the proxy of the quality of accounting …

Background: Prior literature established that different fair value levels disclosed in terms of
the International Financial Reporting Standards (IFRS) 7 are value relevant. Setting: This …

Os usuários das demonstrações financeiras podem tomar decisões econômicas corretas se
possuírem informações contábeis de qualidade. No entanto, a obtenção da qualidade da …

The purpose of this paper is to explore the effect of the use of fair value on analysts'
forecasts accuracy for companies listed on Bucharest Stock Exchange (BSE). As the …

The paper is an attempt to bring out meta-synthesis of the fair value accounting (FVA) and its
effect based on a critical synthesis of literature of the fair value measurements (FVM) …

This research identifies the factors that influenced Romanian accounting during three
historical stages, which cover the period from 1990 onwards. We developed a framework …

A debate has been underway for some time now as to whether research is effectively able to
guide and support problem-solving in relation to accounting rules (Barth 2006, 72). If it is …