Decreasing the value relevance of accounting information issues cannot be separated from complexity standards and their implementation. This phenomenon is our motivation to examine whether valuation model on prospects companies that prioritize parsimony principle by using also indicates a decrease in Indonesia. We examined f-score indicator which referred as simple accounting-based fundamental ...

this study attempts to compare and highlight the major differences between international accounting standards (ias) and international financial reporting standards (ifrs) with national accounting standards (nas) in one of the developing nations, iran. over the past two decades, the iranian accounting standards setter, audit organization, has decided to eliminate the differences between ifrs and...

Applying both the price-levels model and the lagged-price-deflated returns model, we investigated the incremental value relevance of the reconciliation of accounts from the Chinese Accounting Standards (CAS) to the International Accounting Standards (IAS) by those Chinese listed companies that have simultaneously issued A-shares and B-shares. In addition, we examined the usefulness of accountin...