{"id":"https://openalex.org/W2991149875","doi":"https://doi.org/10.1145/3364335.3364348","title":"Is the Value-Relevance of IFRS Better than GAAP?","display_name":"Is the Value-Relevance of IFRS Better than GAAP?","publication_year":2019,"publication_date":"2019-09-27","ids":{"openalex":"https://openalex.org/W2991149875","doi":"https://doi.org/10.1145/3364335.3364348","mag":"2991149875"},"language":"en","primary_location":{"id":"doi:10.1145/3364335.3364348","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3364335.3364348","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 2019 5th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010177648","display_name":"Juo-Lien Wang","orcid":null},"institutions":[{"id":"https://openalex.org/I126145234","display_name":"Chaoyang University of Technology","ror":"https://ror.org/04xwksx09","country_code":"TW","type":"education","lineage":["https://openalex.org/I126145234"]}],"countries":["TW"],"is_corresponding":true,"raw_author_name":"Juo-Lien Wang","raw_affiliation_strings":["Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I126145234"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051265647","display_name":"Hsing-Hwa Hsiung","orcid":null},"institutions":[{"id":"https://openalex.org/I126145234","display_name":"Chaoyang University of Technology","ror":"https://ror.org/04xwksx09","country_code":"TW","type":"education","lineage":["https://openalex.org/I126145234"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Hsing-Hwa Hsiung","raw_affiliation_strings":["Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I126145234"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5112486388","display_name":"Jia-Ru Xu","orcid":null},"institutions":[{"id":"https://openalex.org/I126145234","display_name":"Chaoyang University of Technology","ror":"https://ror.org/04xwksx09","country_code":"TW","type":"education","lineage":["https://openalex.org/I126145234"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Jia-Ru Xu","raw_affiliation_strings":["Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan"],"affiliations":[{"raw_affiliation_string":"Department of Accounting, Chaoyang University of Technology, Taichung, Taiwan","institution_ids":["https://openalex.org/I126145234"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5010177648"],"corresponding_institution_ids":["https://openalex.org/I126145234"],"apc_list":null,"apc_paid":null,"fwci":0.4342,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.71839699,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"383","last_page":"388"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9998999834060669,"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":0.9998999834060669,"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":0.993399977684021,"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":0.9732000231742859,"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/net-income","display_name":"Net income","score":0.7920589447021484},{"id":"https://openalex.org/keywords/equity","display_name":"Equity (law)","score":0.6245518326759338},{"id":"https://openalex.org/keywords/relevance","display_name":"Relevance (law)","score":0.6151158213615417},{"id":"https://openalex.org/keywords/book-value","display_name":"Book value","score":0.5376893281936646},{"id":"https://openalex.org/keywords/equity-value","display_name":"Equity value","score":0.5034026503562927},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4901774525642395},{"id":"https://openalex.org/keywords/comprehensive-income","display_name":"Comprehensive income","score":0.4830915927886963},{"id":"https://openalex.org/keywords/value","display_name":"Value (mathematics)","score":0.452648401260376},{"id":"https://openalex.org/keywords/shareholder","display_name":"Shareholder","score":0.4517074525356293},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.44428879022598267},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.4399019479751587},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.437389075756073},{"id":"https://openalex.org/keywords/stock","display_name":"Stock (firearms)","score":0.4240131974220276},{"id":"https://openalex.org/keywords/stock-price","display_name":"Stock price","score":0.4168810248374939},{"id":"https://openalex.org/keywords/explanatory-power","display_name":"Explanatory power","score":0.41593271493911743},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.19092294573783875},{"id":"https://openalex.org/keywords/earnings","display_name":"Earnings","score":0.14650949835777283},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.1399761438369751},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.11498671770095825},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.09889525175094604},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.08926907181739807},{"id":"https://openalex.org/keywords/geography","display_name":"Geography","score":0.0796862542629242},{"id":"https://openalex.org/keywords/gross-income","display_name":"Gross income","score":0.07621404528617859}],"concepts":[{"id":"https://openalex.org/C138262166","wikidata":"https://www.wikidata.org/wiki/Q570938","display_name":"Net income","level":2,"score":0.7920589447021484},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.6245518326759338},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.6151158213615417},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.5376893281936646},{"id":"https://openalex.org/C175647561","wikidata":"https://www.wikidata.org/wiki/Q1347876","display_name":"Equity value","level":5,"score":0.5034026503562927},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4901774525642395},{"id":"https://openalex.org/C166167597","wikidata":"https://www.wikidata.org/wiki/Q5157006","display_name":"Comprehensive income","level":5,"score":0.4830915927886963},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.452648401260376},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.4517074525356293},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.44428879022598267},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4399019479751587},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.437389075756073},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.4240131974220276},{"id":"https://openalex.org/C2988984586","wikidata":"https://www.wikidata.org/wiki/Q1020013","display_name":"Stock price","level":3,"score":0.4168810248374939},{"id":"https://openalex.org/C2777402642","wikidata":"https://www.wikidata.org/wiki/Q2557224","display_name":"Explanatory power","level":2,"score":0.41593271493911743},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19092294573783875},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.14650949835777283},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.1399761438369751},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.11498671770095825},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.09889525175094604},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.08926907181739807},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.0796862542629242},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.07621404528617859},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political 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/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C143724316","wikidata":"https://www.wikidata.org/wiki/Q312468","display_name":"Series (stratigraphy)","level":2,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C44171179","wikidata":"https://www.wikidata.org/wiki/Q461319","display_name":"External debt","level":3,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C22270272","wikidata":"https://www.wikidata.org/wiki/Q5248601","display_name":"Debt levels and flows","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3364335.3364348","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3364335.3364348","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 2019 5th International Conference on Industrial and Business Engineering","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.5600000023841858}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W2081432842","https://openalex.org/W2090758019","https://openalex.org/W2166799214","https://openalex.org/W2529324339","https://openalex.org/W3122373598","https://openalex.org/W3122607837","https://openalex.org/W3123035685"],"related_works":["https://openalex.org/W3131828933","https://openalex.org/W4234998512","https://openalex.org/W4231723902","https://openalex.org/W2942362148","https://openalex.org/W4241578727","https://openalex.org/W2072585105","https://openalex.org/W2111332267","https://openalex.org/W2078791158","https://openalex.org/W3110798195","https://openalex.org/W4241599971"],"abstract_inverted_index":{"This":[0,51],"study":[1,52],"examines":[2],"the":[3,16,30,55,89,127,133],"effect":[4],"of":[5,10,26,40,46,58,73,75,107,130,139],"net":[6,41,68],"income,":[7],"book":[8,44],"value":[9,17,38,45,56,71,80,114,144],"equity,":[11],"and":[12,43,100,137],"comprehensive":[13,60,76,84,135,140],"income":[14,42,61,77,136,141],"on":[15],"relevance":[18,39,57,72,81,115],"after":[19,48],"adopting":[20,49],"IFRS.":[21,50],"The":[22,34,70],"empirical":[23,90],"sample":[24,91],"consists":[25],"companies":[27,111],"listed":[28],"in":[29],"Taiwan":[31],"stock":[32,98,109,118],"markets.":[33],"results":[35],"show":[36],"higher":[37,79,113,143],"equity":[47],"finds":[53],"that":[54,104],"total":[59,83,134],"has":[62,78,112],"more":[63],"relative":[64],"explanatory":[65],"power":[66],"than":[67,82,116],"income.":[69,85],"components":[74,138],"In":[86],"this":[87],"study,":[88],"is":[92,102,125],"divided":[93],"into":[94],"two":[95],"subsamples":[96],"by":[97],"price,":[99],"it":[101],"found":[103],"accounting":[105],"information":[106],"high":[108,128],"price":[110,119],"low":[117],"companies.":[120],"Finally,":[121],"as":[122],"a":[123],"company":[124],"with":[126],"proportion":[129],"institutional":[131],"shareholders,":[132],"have":[142],"relevance.":[145]},"counts_by_year":[{"year":2020,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}