منابع مشابه
Innovations in value-addition of edible meat by-products.
While muscle foods are the more commonly consumed portion of an animal, meat by-products such as the entrails and internal organs are also widely consumed. Considered high-priced delicacies or waste material to be tossed away, the use and value of offal-edible and inedible meat by-products depend entirely on the culture and country in question. The skin, blood, bones, meat trimmings, fatty tiss...
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We test whether mandatory IFRS adoption affects firm-level ‘crash risk,’ defined as the frequency of extreme negative stock returns. We separately analyze non-financial firms and financial firms because IFRS is likely to affect their crash risk differently. We find that crash risk decreases among non-financial firms after IFRS adoption, especially among firms in poor information environments an...
متن کاملThe value relevance of accounting disclosures among listed Nigerian firms: IFRS adoption
This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...
متن کاملValue Relevance of the Fair Value Hierarchy of IFRS 7 in Europe. How reliable are mark-to-model Fair Values?
According to IFRS 7, banks have to disclose the inputs used in measuring the fair value of financial instruments. For this purpose the standard defines a three-level measurement hierarchy. The reliability of fair values is expected to decrease with decreasing hierarchy level due to the lower quality of the input factors. Using a value relevance research setting, I find that investors perceive t...
متن کاملMandatory IFRS Adoption and Financial Statement Comparability
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...
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ژورنال
عنوان ژورنال: International Journal of Accounting Research
سال: 2015
ISSN: 2472-114X
DOI: 10.4172/2472-114x.1000115