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...

Research background: The idea of harmonizing accounting at the international level gradually began to spread from second half 20th century as a result globalization and growth trade. Due expansion this business, users financial statements have need for comparability transparency. National legislation was so different that reliable assessment companies national backgrounds not possible. intentio...