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Liczba wyników
2009 | nr 17 | 427-434
Tytuł artykułu

Do Polish Accountants Produce Useful Financial Reports?

Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
This paper investigates the changes in value relevance of accounting earnings after the adoption of International Financial Reporting Standards (IFRS) in Poland in 2005. We use a sample of annual reports of Polish listed companies for three years, from 2004 to 2006, to determine the correlation between stock rates of return and earnings yield per book value. Results show that adoption of IFRS has a significant, negative impact on the relevance of accounting earnings. (original abstract)
Twórcy
  • Akademia Leona Koźmińskiego w Warszawie
autor
  • Akademia Leona Koźmińskiego w Warszawie
Bibliografia
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  • Callao S., Jarne J.I., Lainez J.A.: Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting. "Journal of International Accounting, Auditing and Taxation" 2007, Vol. 16.
  • Dhaliwal D., Subramanyam K.R., Trezevant R.: Is comprehensive income superior to net income as measure of firm performance? "Journal of Accounting and Economics" 1999, Vol. 26.
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  • Jaruga A., Fijałkowska J., Jaruga-Baranowska M., Frendzel M.: The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland. "Accounting in Europe" Vol. 4, No. 1.
  • Jermakowicz E.K., Prather-Kinsey J., Wulf I.: The Value Relevance of Accounting Income Reported by DAX-30 German Companies. "Journal of International Financial Management & Accounting" 2007, Vol 18(3).
  • Klimczak K.M.: Testing Value Relevance of Accounting Earnings: Theory and method. In: General Accounting Theory: Evolution and Design for Efficiency. Ed. I. Górowski. WAiP, Warszawa 2008.
  • Ohlson J.A.: Earnings, Book Values, and Dividends in Equity Valuation. "Contemporary Accounting Research" 1995, Vol. 11, No. 2.
  • Watts R.L., Holthausen R.W.: The Value Relevance Literature for Accounting Standard Setting. "Journal of Accounting & Economics" 2001, Vol 31.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171247875
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