The International Financial Reporting Standards (IFRS) adoption and value relevance

This research examines the impact of International Financial Reporting Standards (IFRS) on value relevance (VR). It is reported that most previous studies address relationships with IFRS have found conflicting results. For example, a reduction in VR US but it enhances reviewed (Gao et al., 2022). According to findings, implementing varies from country country. In UK, adoption has decreased book (BV) while France and Germany, increased. After adopting during financial crisis, findings also suggest fallen these nations. All institutions trading stock markets three nations serve as sample for this study. Quantitative methods are used collect data study, SPSS statistical analysis. The was analysed prior (2000–2004), global crisis 2008, later (2006–2015). study adds accounting knowledge by analysing results throughout time frames. addition, helps standards setters policymakers developing quality establishing related policies.