The persistence of earnings and earnings components after the adoption of IFRS

Purpose - This paper seeks to examine the persistence of earnings and earnings components after the adoption of International Financial Reporting Standards (IFRS).Design methodology approach - The study analyses two years before and two years after the adoption of IFRS in order to examine whether th...

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Veröffentlicht in:	Managerial finance 2010-09, Vol.36 (11), p.969-980
1. Verfasser:	Doukakis, Leonidas C
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accuracy Book value Earnings Earnings per share Financial accounting standards Financial reporting Financial statements Greece Income taxes International Financial Reporting Standards Mathematical models Net income Profitability Profits Return on equity Statistical analysis Stockholders Studies Valuation
Online-Zugang:	Volltext
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