...Milan Čupić; Mirjana Todorović; Slađana Benković Purpose The purpose of the study is to investigate the association of earnings and cash flows with stock prices and returns, and the impact of regulatory changes on the value relevance of accounting numbers. Design/methodology/approach...

...Ervin L Black; Anastasia Maggina Purpose – The purpose of this paper is to examine the effects of IFRS adoption on financial statement data and their usefulness in Greece. Additionally, the authors examine the effect on the informativeness/usefulness of financial statement data for stock prices...