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Impact of IFRS Adoption on Financial Statements Value Relevance. A Study of Eastern vs. Western European Countries Cover

Impact of IFRS Adoption on Financial Statements Value Relevance. A Study of Eastern vs. Western European Countries

Studia Universitatis Babes-Bolyai Oeconomica
Volume 68 (2023): Issue 3 (December 2023)
By: Antonia Cosmina Giuglea  
Open Access
|Mar 2024

Authors

Antonia Cosmina Giuglea

antonia.puscas@econ.ubbcluj.ro

Babeș-Bolyai University, Romania
DOI: https://doi.org/10.2478/subboec-2023-0012 | Journal eISSN: 2065-9644
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Language: English
Page range: 13 - 25
Published on: Mar 23, 2024
Published by: Babeș-Bolyai University
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
IFRS,
value relevance,
financial reporting
Related subjects:
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Marketing, sales, customer relations,
Business management, other

© 2024 Antonia Cosmina Giuglea, published by Babeș-Bolyai University
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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