Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy

Author:

Gavana Giovanna,Gottardo Pietro,Moisello Anna Maria

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference54 articles.

1. La consolidation des co-entreprises en IFRS: étude de l’impact du changement de méthodes pour les sociétés européennes;Alexander,2012

2. Country-specific factors related to financial reporting and the value relevance of accounting data;Ali;Journal of Accounting Research,2000

3. The value relevance of the performance of listed Italian companies following the introduction of the IAS/IFRS;Azzali,2011

4. The relevance of the value relevance literature for financial accounting standard setting: Another view;Barth;Journal of Accounting and Economics,2001

5. International accounting standards and accounting quality;Barth;Journal of Accounting Research,2008

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