... contribution of the study is to extend previous academic research carried out in annual reports by providing evidence of the effectiveness of the goodwill impairment test in a specific context where different incentives exist. In addition, similarly to other value relevance studies, the analysis could...

...Eleftherios Pechlivanidis; Dimitrios Ginoglou; Panagiotis Barmpoutis Purpose The purpose of this study is to investigate the value relevance of goodwill and its additional aspects during a long-term period in Greece. Furthermore, by implementing two of the most popular value relevance models...

... earlier samples. Findings The authors show that there is no difference between IFRS and US GAAP firms’ overall value relevance, however, earnings are more value relevant when measured using IFRS and book value is more value relevant when measured using US GAAP. The authors find that the difference...

...Mohamed Omran; Yasean A. Tahat Purpose Drawing upon agency theory, this study aims to assess the value relevance (VR) of accounting information released by non-financial firms listed on the Kuwait stock exchange for the period of 2015-2018. Also, the influence of institutional ownership level...

...Cyrus Isaboke; Yan Chen Purpose This study sought to evaluate the relationship between value relevance of financial information and conditional conservatism of non-financial companies listed in China. Design/methodology/approach Using panel data comprising of 28,723 firm years, the authors...

... Publishing Limited Licensed re-use rights only IFRS Earnings management Value relevance Institutional ownership Financial disclosure The widespread acceptance of International Financial Reporting Standards (IFRS) has been remarked upon and studied at great length, and many investigations...