Excerpt
Table of contents
Preface
1. Introduction
2. The value-relevance of IFRS
2.1 Relevance defined
2.2 Differences between Dutch GAAP and IFRS
2.3 Value-relevance studies
2.3.1 The link between accounting information and the firm value: the Ohlson (1995) model
2.3.2 Implementation of the Ohlson model in value-relevance studies
2.4 The value-relevance of IFRS studies
2.4.1 Analysis of value-relevance of IFRS studies
2.4.2 Implications for the IFRS – Dutch GAAP value-relevance comparison
3. Research framework and sample selection
3.1 Research Framework
3.1.1 Incremental value-relevance of IFRS
3.1.2 Relative value-relevance of IFRS
3.2 Data collection
4. Empirical results
4.1 Incremental value-relevance of IFRS
4.2 Relative value relevance of IFRS
5. Conclusion
5.1 Conclusion
5.2 Limitations of this study
5.3 Recommendations for further research
Reverences
Appendix
- Quote paper
- Dr Alfred Mully (Author), 2007, Adoption of IFRS in the Netherlands. Impact on value relevance, Munich, GRIN Verlag, https://www.grin.com/document/267066
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