Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK

Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK

This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under three different valuation models. First, a basic Ohls...

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Bibliographic Details
Main Authors: Elbakry, Ashraf E., Nwachuksu, Jacinta C., Abdou, Hussein A., Elshandidy, Tamer
Format: Article
Published: Elsevier 2016
Subjects:
Modified Ohlson model; Value relevance; IFRS; Germany-GAAP; UK-GAAP
Cointegration
vector error correction model
Online Access:https://eprints.nottingham.ac.uk/42300/

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