The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange
The paper aims at investigating the impact of IFRS on the value relevance of fundamental accounting data announced by banks listed on the Warsaw Stock Exchange over the period 1998–2012. Given the specificity of banking sector, the analyses were based on the Ohlson residual income valuation model....
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| Format: | Article |
| Language: | English |
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Nicolaus Copernicus University in Toruń
2014-04-01
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| Series: | Copernican Journal of Finance & Accounting |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/CJFA/article/view/3260 |