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Value Relevance of Financial Reporting: In Pre IFRS, Post IFRS and Transition Regime

The objective of this study is to test the influence of value relevance ofaccounting information (EPS, BV, CF, ROE) on the market share value of non-financial sector of Pakistan Stock Exchange (PSX) listed firms in the Pre & Post IFRS implementation period and transition regime. The study analyses...

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Gardado en:
Principais autores: Nabeeha Zulfiqar, Snober Javid, Madeeha Islam, Aisha Azhar, Shabana Naveed
Formato: Artigo
Idioma:Inglês
Publicado: Shaheed Zulfikar Ali Bhutto Institute of Science and Technology 2021-12-01
Series:JISR Management and Social Sciences & Economics
Assuntos:
accounting information
value relevance
financial reporting
Ohlson price model
Acceso en liña:https://jisrmsse.szabist.edu.pk/index.php/szabist/article/view/41
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