Value Relevance and the Adoption of the IAS/IFRS Framework – A Literature Review
Value Relevance and the Adoption of the IAS/IFRS Framework – A Literature Review

Summary/Abstract: The change in the basis for preparation and presentation of financial-accounting information generates changes in the quality attributes of reported information. The purpose of this paper is to qualitatively assess the scientific literature examining the variations of value relevance due to the voluntary or mandatory adoption of IASs/ IFRSs. We carry out a qualitative analysis concerning the mixed findings of these studies. These results and their variation can be explained by various factors called moderator variables. Although our study has several limitations, we make a contribution to the value relevance research field by classifying approximately 40 studies that analyze the changes occurred in value relevance after the adoption of the IAS/ IFRS reporting framework.

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