... choices and the value relevance of EFA information before and after IFRS 9. Design/methodology/approach Using a sample of Australian Securities Exchange 500 firms, including financial and non-financial firms, the authors examine the use of EFA, its classification determinants and usefulness using...

...Fernando Galdi; André De Moura; Felipe Damasceno; Alexandre Andrade Purpose This paper aims to investigate whether Brazilian firms that legally bond to stricter enforcement and commit to stringent corporate governance requirements experience increased value relevance of discretionary fair value...

... to value a company's equity and therefore, the value‐relevance thereof for investment decision making. Design/methodology/approach The paper uses a modified Ohlson model developed by Hassel, Nilsson and Nyquist to examine the role of CRR in providing information to shareholders that may affect...