Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK

Keyphrases

• Germany 100%
• Accounting Information 100%
• Value Relevance 100%
• Book Value of Equity 33%
• Accounting Variables 33%
• Common Law 16%
• Information Asymmetry 16%
• Mandatory Adoption 16%
• Equity Valuation Model 16%
• Common Codes 16%
• Valuation Models 16%
• Predictive Power 16%
• Common Law Countries 16%
• Stock Exchange 16%
• Value Relevance of Accounting Information 16%
• Causal Relationship 16%
• IFRS Adoption 16%
• Book Value 16%
• Panel Cointegration 16%
• Ohlson Model 16%
• Explanatory Power 16%
• Share Price 16%
• EU Countries 16%
• Mismanagement 16%
• Extended Model 16%
• Variable Price 16%
• Granger Causal 16%
• Vector Error Correction Model 16%
• Macroeconomic Variables 16%
• Value Relevance of Earnings 16%
• Code-law 16%
• Modified Model 16%
• Incremental Value Relevance 16%

Economics, Econometrics and Finance

• IFRS 100%
• EU Countries 25%
• Error Correction 25%
• Macroeconomic Variable 25%
• Information Asymmetry 25%
• Share Price 25%
• Stock Exchange 25%