{"id":"https://openalex.org/W1490100657","doi":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","title":"Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe","display_name":"Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe","publication_year":2010,"publication_date":"2010-04-13","ids":{"openalex":"https://openalex.org/W1490100657","doi":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","mag":"1490100657"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-646x.2010.01037.x","doi":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","is_oa":true,"landing_page_url":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/j.1467-646X.2010.01037.x","source":{"id":"https://openalex.org/S83262020","display_name":"Journal of International Financial Management and Accounting","issn_l":"0954-1314","issn":["0954-1314","1467-646X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Financial Management & Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/j.1467-646X.2010.01037.x","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011856379","display_name":"Alain Devalle","orcid":"https://orcid.org/0000-0002-3627-9600","observed_orcids":["https://orcid.org/0000-0002-3627-9600"]},"institutions":[{"id":"https://openalex.org/I55143463","display_name":"University of Turin","ror":"https://ror.org/048tbm396","country_code":"IT","type":"education","lineage":["https://openalex.org/I55143463"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Alain Devalle","raw_affiliation_strings":["Faculty of Economics and Business, University of Turin, C.so Unione Sovietica 218 bis \u2013 10134 Turin, Italye-mail: devalle@econ.unito.it"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, University of Turin, C.so Unione Sovietica 218 bis \u2013 10134 Turin, Italye-mail: devalle@econ.unito.it","institution_ids":["https://openalex.org/I55143463"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000296626","display_name":"Enrico Onali","orcid":"https://orcid.org/0000-0003-3723-2078","observed_orcids":["https://orcid.org/0000-0003-3723-2078"]},"institutions":[{"id":"https://openalex.org/I161548249","display_name":"Bangor University","ror":"https://ror.org/006jb1a24","country_code":"GB","type":"education","lineage":["https://openalex.org/I161548249"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Enrico Onali","raw_affiliation_strings":["Bangor Business School, Hen Goleg, College Road, Bangor LL57 2DG, UKe-mail: e.onali@bangor.ac.uk"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bangor Business School, Hen Goleg, College Road, Bangor LL57 2DG, UKe-mail: e.onali@bangor.ac.uk","institution_ids":["https://openalex.org/I161548249"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5046714807","display_name":"Riccardo Magarini","orcid":"https://orcid.org/0000-0002-8125-5018","observed_orcids":["https://orcid.org/0000-0002-8125-5018"]},"institutions":[{"id":"https://openalex.org/I55143463","display_name":"University of Turin","ror":"https://ror.org/048tbm396","country_code":"IT","type":"education","lineage":["https://openalex.org/I55143463"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Riccardo Magarini","raw_affiliation_strings":["Faculty of Economics and Business, University of Turin, C.so Unione Sovietica 218 bis \u2013 10134, Turin Italye-mail: magarini@econ.unito.it"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, University of Turin, C.so Unione Sovietica 218 bis \u2013 10134, Turin Italye-mail: magarini@econ.unito.it","institution_ids":["https://openalex.org/I55143463"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5000296626","https://openalex.org/A5011856379","https://openalex.org/A5046714807"],"corresponding_institution_ids":["https://openalex.org/I161548249","https://openalex.org/I55143463"],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":null,"fwci":51.4648,"has_fulltext":true,"cited_by_count":242,"citation_normalized_percentile":{"value":0.9970729,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":100},"biblio":{"volume":"21","issue":"2","first_page":"85","last_page":"119"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9531000256538391,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.014399999752640724,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.013700000010430813,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.7879999876022339},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.8809999823570251},{"id":"https://openalex.org/keywords/accounting-information","display_name":"accounting information","score":0.6169999837875366},{"id":"https://openalex.org/keywords/book-value-of-equity","display_name":"book value of equity","score":0.9959999918937683},{"id":"https://openalex.org/keywords/european-listed-firms","display_name":"European listed companies","score":0.7260000109672546},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6019999980926514},{"id":"https://openalex.org/keywords/european-stock-markets","display_name":"European stock markets","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8058822154998779},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.6576732397079468},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.6497882604598999},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.6050992012023926},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.5526856184005737},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5404411554336548},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5186892747879028},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5152683258056641},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4929015636444092},{"id":"https://openalex.org/C63149375","wikidata":"https://www.wikidata.org/wiki/Q14136184","display_name":"Fair value","level":2,"score":0.4157985746860504},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1628146469593048},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.055374592542648315},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/j.1467-646x.2010.01037.x","doi":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","is_oa":true,"landing_page_url":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/j.1467-646X.2010.01037.x","source":{"id":"https://openalex.org/S83262020","display_name":"Journal of International Financial Management and Accounting","issn_l":"0954-1314","issn":["0954-1314","1467-646X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Financial Management & Accounting","raw_type":"journal-article"},{"id":"pmh:oai:research-information.bris.ac.uk:openaire/90de3b1c-5f12-49ac-a83e-1d5e502641b1","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/1983/90de3b1c-5f12-49ac-a83e-1d5e502641b1","pdf_url":null,"source":{"id":"https://openalex.org/S4306400895","display_name":"Bristol Research (University of Bristol)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I36234482","host_organization_name":"University of Bristol","host_organization_lineage":["https://openalex.org/I36234482"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Devalle, A, Onali, E & Magarini, R 2010, 'Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe', Journal of International Financial Management and Accounting, vol. 21, no. 2, pp. 85-119. https://doi.org/10.1111/j.1467-646X.2010.01037.x","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:research-information.bris.ac.uk:publications/90de3b1c-5f12-49ac-a83e-1d5e502641b1","doi":null,"is_oa":true,"landing_page_url":"https://research-information.bris.ac.uk/en/publications/90de3b1c-5f12-49ac-a83e-1d5e502641b1","pdf_url":null,"source":{"id":"https://openalex.org/S7407055359","display_name":"Explore Bristol Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Devalle, A, Onali, E & Magarini, R 2010, 'Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe', Journal of International Financial Management and Accounting, vol. 21, no. 2, pp. 85-119. https://doi.org/10.1111/j.1467-646X.2010.01037.x","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1111/j.1467-646x.2010.01037.x","doi":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","is_oa":true,"landing_page_url":"https://doi.org/10.1111/j.1467-646x.2010.01037.x","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/j.1467-646X.2010.01037.x","source":{"id":"https://openalex.org/S83262020","display_name":"Journal of International Financial Management and Accounting","issn_l":"0954-1314","issn":["0954-1314","1467-646X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Financial Management & Accounting","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals","score":0.4099999964237213}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1490100657.pdf","grobid_xml":"https://content.openalex.org/works/W1490100657.grobid-xml"},"referenced_works_count":59,"referenced_works":["https://openalex.org/W133751029","https://openalex.org/W1158768887","https://openalex.org/W1486845703","https://openalex.org/W1491574043","https://openalex.org/W1492506277","https://openalex.org/W1527381113","https://openalex.org/W1537685803","https://openalex.org/W1543423753","https://openalex.org/W1543607358","https://openalex.org/W1951592878","https://openalex.org/W1969519191","https://openalex.org/W1972861779","https://openalex.org/W1976853817","https://openalex.org/W1978276694","https://openalex.org/W1999902552","https://openalex.org/W2003421006","https://openalex.org/W2010689112","https://openalex.org/W2010743243","https://openalex.org/W2013813723","https://openalex.org/W2016649964","https://openalex.org/W2019076479","https://openalex.org/W2025352909","https://openalex.org/W2029356776","https://openalex.org/W2035204212","https://openalex.org/W2044854242","https://openalex.org/W2045150989","https://openalex.org/W2047134097","https://openalex.org/W2050886799","https://openalex.org/W2052494579","https://openalex.org/W2067294622","https://openalex.org/W2078381845","https://openalex.org/W2090758019","https://openalex.org/W2099162197","https://openalex.org/W2110534751","https://openalex.org/W2121664789","https://openalex.org/W2142162071","https://openalex.org/W2147779565","https://openalex.org/W2160122183","https://openalex.org/W2168202259","https://openalex.org/W3121140087","https://openalex.org/W3121456122","https://openalex.org/W3121503850","https://openalex.org/W3121646044","https://openalex.org/W3121769593","https://openalex.org/W3122176856","https://openalex.org/W3122486872","https://openalex.org/W3122489987","https://openalex.org/W3122576965","https://openalex.org/W3122631656","https://openalex.org/W3123046349","https://openalex.org/W3123463517","https://openalex.org/W3123547626","https://openalex.org/W3123676488","https://openalex.org/W3123917310","https://openalex.org/W3124503851","https://openalex.org/W3124662750","https://openalex.org/W3124726071","https://openalex.org/W3125935778","https://openalex.org/W4249869587"],"related_works":["https://openalex.org/W103875327","https://openalex.org/W2781848356","https://openalex.org/W7066802790","https://openalex.org/W2085429166","https://openalex.org/W7095474891","https://openalex.org/W3013560949","https://openalex.org/W1985220443","https://openalex.org/W2280037246","https://openalex.org/W16534990","https://openalex.org/W7205334621"],"abstract_inverted_index":{"Abstract":[0],"Since":[1],"2005,":[2],"European\u2010listed":[3],"companies":[4,39],"have":[5],"been":[6],"required":[7],"to":[8],"prepare":[9],"their":[10],"consolidated":[11],"financial":[12],"statements":[13],"in":[14,59,76],"accordance":[15],"with":[16],"the":[17,30,63,72,80,84,94],"International":[18],"Financial":[19],"Reporting":[20],"Standards":[21],"(IFRS).":[22],"We":[23,52],"examine":[24],"whether":[25],"value":[26,60,88],"relevance":[27],"increased":[28,70],"following":[29,71],"introduction":[31,73],"of":[32,37,56,65,74,86,89],"IFRS,":[33],"using":[34],"a":[35],"sample":[36],"3,721":[38],"listed":[40],"on":[41,67],"five":[42],"European":[43],"stock":[44],"exchanges:":[45],"Frankfurt,":[46],"Madrid,":[47],"Paris,":[48],"London,":[49],"and":[50,79],"Milan.":[51],"find":[53],"mixed":[54],"evidence":[55],"an":[57],"increase":[58],"relevance.":[61],"However,":[62],"influence":[64,85],"earnings":[66],"share":[68],"price":[69],"IFRS":[75],"Germany,":[77],"France,":[78],"United":[81,95],"Kingdom,":[82],"while":[83],"book":[87],"equity":[90],"decreased":[91],"(except":[92],"for":[93],"Kingdom).":[96]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":15},{"year":2022,"cited_by_count":13},{"year":2021,"cited_by_count":12},{"year":2020,"cited_by_count":20},{"year":2019,"cited_by_count":18},{"year":2018,"cited_by_count":25},{"year":2017,"cited_by_count":19},{"year":2016,"cited_by_count":19},{"year":2015,"cited_by_count":16},{"year":2014,"cited_by_count":22},{"year":2013,"cited_by_count":23},{"year":2012,"cited_by_count":10}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}