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2009 | nr 17 | 427-434
Tytuł artykułu

Do Polish Accountants Produce Useful Financial Reports?

Warianty tytułu
Języki publikacji
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)
  • Akademia Leona Koźmińskiego w Warszawie
  • Akademia Leona Koźmińskiego w Warszawie
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