This work is licensed under a
Creative Commons Attribution 4.0 International License
 E. Lee, M. Walker, H.B. Christensen, Mandating IFRS: its impact on the cost of equity capital in Europe, No. RR105, ACCA, Manchester , (2008).
 G. Iatridis, International Financial Reporting Standards and the Quality of Financial Statement Information, International Review of Financial Analysis. 19 (2010)193-204.DOI: https://doi.org/10.1016/j.irfa.2010.02.004
 F. Tsoligkas, I. Tsalavoutas, Value relevance of R&D in the UK after IFRS mandatory implementation, Applied Financial Economic. 21 (13) (2011) 957-967.DOI: https://doi.org/10.1080/09603107.2011.556588
 E.K. Jermakowicz, J. Prather-Kinsey, I. Wulf, The value relevance of accounting income reported by DAX-30 German companies, Journal of International Financial Management and Accounting. 18(3) (2007) 151-91.DOI: https://doi.org/10.1111/j.1467-646x.2007.01011.x
 S. Callao, J.I. Jarne, J.A. Laínez, Adoption of IFRS in Spain: effect on the comparability and relevance of financial reporting, Journal of International Accounting, Auditing and Taxation. 16 (2007) 148-178.DOI: https://doi.org/10.1016/j.intaccaudtax.2007.06.002
 L.A. Beisland, K.H. Knivsfla, Have IFRS changed how stock prices are associated with earnings and book values?, Review of Accounting and Finance. 14(1) (2015) 41 – 63.DOI: https://doi.org/10.1108/raf-06-2013-0079
 C.I. Negakis, The explanatory power of earnings for stock returns in the pre- and post-IFRS era, Managerial Finance. 39(9) (2013) 814 – 824.DOI: https://doi.org/10.1108/mf-01-2010-0007
 N. Karampinis, D. Hevas, The Effect of the Mandatory Application of IFRS on the Value Relevance of Accounting Data: Some Evidence from Greece, European Research Studies. 12 (1) (2009).
 G. Iatridis, S. Rouvolis,. The Post-Adoption Effects of the Implementation of International Financial Reporting Standards in Greece, Journal of International Accounting, Auditing and Taxation. 19 (2010)55-65.DOI: https://doi.org/10.1016/j.intaccaudtax.2009.12.004
 A.A. Ballas, D. Hevas, D. Neil, The state of accounting and the state of the state, Journal of Management and Governance. 2( 2) (1998) 267-85.
 N.I. Karampinis, D.L. Hevas, Mandating IFRS in an unfavorable environment: The Greek experience, The International Journal of Accounting. 46 (2011)304-332.
 K. Papadatos, A. Bellas,. The value relevance of accounting information under Greek and International Financial Reporting Standards: the influence of firm-specific characteristics, International Research Journal of Finance and Economics. 76 (2011).
 D. Dobija, K.M. Klimczak, Development of Accounting in Poland: Market Efficiency and the Value Relevance of Reported Earnings, The International Journal of Accounting. 45 (2010).DOI: https://doi.org/10.1016/j.intacc.2010.06.010
 B. Kirkulak, C.K. Balsari, Value relevance of inflation-adjusted equity and income, The International Journal of Accounting. 44 (2009) 363-377.DOI: https://doi.org/10.1016/j.intacc.2009.09.007
 A. Türel, The value relevance of IFRS: the case of Turkey, ActaUniversitatisDanubius, Economica. 5(1) (2009)119-128.
 S. Kargın, The impact of IFRS on the value relevance of accounting information: evidence from Turkish firms, International Journal of Economics and Finance. 5(4) (2013).DOI: https://doi.org/10.5539/ijef.v5n4p71
 J.A. Ohlson, Earnings, book values, and dividends in equity valuation, Contemporary Accounting Research. 11(2) (1995) 661-87.DOI: https://doi.org/10.1111/j.1911-3846.1995.tb00461.x
 Xu-D. Ji, W. Lu, The value relevance and reliability of intangible assets, Asian Review of Accounting. 22(3) (2014) 182 – 216.
 J.B. Khanagha, Value Relevance of Accounting Information in the United Arab Emirates, International Journal of Economics and Financial Issues. 1(2) (2011) 33-45.
 M.A. El-Shamy, M. Al-Hajri, S. Al Bassam, The value relevance of unrealized gains and losses recognized under IAS 39: evidence from Kuwait, International Journal of Commerce and Management. 24 (4) (2014).DOI: https://doi.org/10.1108/ijcoma-06-2014-0066
 H.M. Nijam, IFRS Adoption and Value Relevance of Accounting Information: Evidence from Sri Lanka, (Unpublished MBA Thesis), Faculty of Management and Commerce, South Eastern University of Sri Lanka, Oluvil.
 B. Bao, L. Chow, The usefulness of earnings and book value for equity valuation in emerging capital market: evidence from listed companies in the People's Republic of Chin, Journal of International Financial Management and Accounting. 10 (1999).DOI: https://doi.org/10.1111/1467-646x.00045
 E. Eccher, P.M. Healy, The role of international accounting standards in transitional economies: a study of the People's Republic of China, SSRN. (2000).
 D. Hu, The usefulness of financial statements under Chinese GAAP vs IAS: evidence from Shanghai Stock Exchange in PRC. working paper, Kobe University, Kobe (2002).DOI: https://doi.org/10.2139/ssrn.314001
 H, Sami, H. Zhou, A comparison of value relevance of accounting information in different segments of the Chinese stock market, The International Journal of Accounting. 39(4) (2004) 403-27.DOI: https://doi.org/10.1016/j.intacc.2004.08.001
 J. Liu, C. Liu, Value relevance of accounting information in different stock market segments: the case of Chinese A-, B-, and H-shares, Journal of International Accounting Research. 6 (2) (2007) 55-81.DOI: https://doi.org/10.2308/jiar.2007.6.2.55
 K. Chalmers, F. Navissi, W. Qu, Value relevance of accounting information in China pre- and post-2001 accounting reforms, Managerial Auditing Journal. 25(8) (2010) 792-813.DOI: https://doi.org/10.1108/02686901011069551
 E. Chamisa, M. Mangena, G. Ye, Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards, Journal of Accounting in Emerging Economies. 2(2) (2012) 162 – 187.DOI: https://doi.org/10.1108/20421161211229826
 M.H. Kadri, R.A. Aziz, M.K. Ibrahim, Value relevance of book value and earnings: evidence from two different financial reporting regimes, Journal of Financial Reporting and Accounting. 7(1) (2009) 1- 16.DOI: https://doi.org/10.1108/19852510980000638
 S. Van der Meulen, A. Gaeremynck, M. Willekens, Attribute differences between U.S. GAAP and IFRS earnings: an exploratory study, The International Journal of Accounting. 42(2) (2007) 123-142.DOI: https://doi.org/10.1016/j.intacc.2007.04.001
 M. Verleun, G. Georgakopoulos, I. Sotiropoulos, K. Z. Vasileiou, The Sarbanes-Oxley Act and sccountingquality: acomprehensive examination, International Journal of Economics and Finance. 3(5) (2011) 49-64.DOI: https://doi.org/10.5539/ijef.v3n5p49
 A.O. Umoren, E.R. Enang,. IFRS Adoption and Value Relevance of Financial Statements of Nigerian Listed Banks, International Journal of Finance and Accounting. 4(1) (2015) 1-7.
 H. Daske, G. Gu¨nther, International financial reporting standards and experts perceptions of disclosure quality, Abacus. 42(3/4) (2006) 461-98.DOI: https://doi.org/10.1111/j.1467-6281.2006.00211.x
 I. Tsalavoutas, D. Dionysiou, Value relevance of IFRS mandatory disclosure requirements, Journal of Applied Accounting Research. 15(1) (2014) 22 – 42.DOI: https://doi.org/10.1108/jaar-03-2013-0021
 G.H. Mardini, L. Crawford, D.M. Power, The impact of IFRS 8 on disclosure practices of Jordanian listed companies, Journal of Accounting in Emerging Economies, 2(1) (2012) 67 – 90.DOI: https://doi.org/10.1108/20421161211196139
 F. Bova, R. Pereira, The determinants and consequences of heterogeneous IFRS compliance levels following mandatory IFRS adoption: evidence from a developing country, Journal of International Accounting Research. 11(1) (2012) 83-111.DOI: https://doi.org/10.2308/jiar-10211
 M. Macías, F. Muiño, Examining dual accounting systems in Europe, The International Journal of Accounting. 46(2011) 51-78.
 H. Daske, L. Hail, C. Leuz, R. Verdi, Mandatory IFRS reporting around the world: early evidence on the economic consequences, Journal of Accounting Research. 46(5) (2008)1085-1142.DOI: https://doi.org/10.1111/j.1475-679x.2008.00306.x
 F. Han, H. He, Cost of equity capital of foreign firms, Review of Accounting and Finance. 12 (3) (2013) 268 – 285.
 N. Lambertides, K. Mazouz, Stock price volatility and informational efficiency following the mandatory adoption of IFRS in Europe, Journal of Applied Accounting Research. 14(1) (2013) 4 – 17.DOI: https://doi.org/10.1108/09675421311282513
 I. Goncharov, J. Zimmermann, Do accounting standards influence the level of earnings management? Evidence from Germany, Available at SSRN (2006).DOI: https://doi.org/10.2139/ssrn.386521
 M.E. Barth, W. R Landsman, M.H. Lang, International accounting standards and accounting quality, Journal of Accounting Research. 46(3) (2008) 467-98.DOI: https://doi.org/10.1111/j.1475-679x.2008.00287.x
 T. Jeanjean, H. Stolowy, Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption, Journal of Accounting and Public Policy. 27(2008) 480-94.
 L.C. Doukakis, The persistence of earnings and earnings components after the adoption of IFRS, Managerial Finance. 36(11) (2010) 969 – 980.DOI: https://doi.org/10.1108/03074351011081286
 C.S. Cheong, S. Kim, R. Zurbruegg, The impact of IFRS on financial analysts' forecast accuracy in the Asia-Pacific region- The case of Australia, Hong Kong and New Zealand, Pacific Accounting Review. 22(2) (2010) 124-146.DOI: https://doi.org/10.1108/01140581011074511
 K. Chalmers, G. Clinch, J.M. Godfrey, Adoption of international financial reporting standards: impact on the value relevance of intangible assets, Australian Accounting Review. 18(4) (2008) 237-247.DOI: https://doi.org/10.1111/j.1835-2561.2008.0028.x
 W.A. W Ismail, K.A. Kamarudin, T. Zijl, K. Dunstan,. Earnings quality and the adoption of IFRS-based accounting standards, Asian Review of Accounting. 21(1) (2013) 53 -73.
 F. Aubert, G. Grudnitski, Analysts' estimates What they could be telling us about the impact of IFRS on earnings manipulation in Europe, Review of Accounting and Finance. Vol. 11 (1) (2012)53 – 72.DOI: https://doi.org/10.1108/14757701211201821
 M. Hung, K.R. Subramanyam,. Financial statement effects of adopting international accounting standards: the case of Germany, Review of Accounting Studies. 12(4) (2007) 623-57.DOI: https://doi.org/10.1007/s11142-007-9049-9
 E.K. Jermakowicz, Effects of adoption of international financial reporting standards in Belgium: the evidence from BEL-20 companies, Accounting in Europe. 1(1) (2004) 51-70.
 M. Cordazzo, The impact of IFRS on net income and equity: evidence from Italian listed companies, Journal of Applied Accounting Research. 14(1) (2013) 54 – 73.DOI: https://doi.org/10.1108/09675421311282540
 L. Bayerlein, O. Al Farooque, Influence of a mandatory IFRS adoption on accounting practice, Asian Review of Accounting. 20(2) (2012) 93 – 118.DOI: https://doi.org/10.1108/13217341211242169
 W. Stent, M. Bradbury, J. Hooks,. IFRS in New Zealand: effects on financial statements and ratios, Pacific Accounting Review. 22(2) (2010) 92 – 107.DOI: https://doi.org/10.1108/01140581011074494
 D. Bao, J. Lee, G. Romeo, Comparisons on selected ratios between IFRS and US GAAP companies, Journal of Financial Reporting and Accounting. Vol. 8 (1) (2010) 22 – 34.DOI: https://doi.org/10.1108/19852511011055925
 S. Fifield, G. Finningham, F . Fox, D. Power, M. Veneziani, A cross country analysis of IFRS reconciliation statements, Journal of Applied Accounting Research. Vol. 12 (1) (2011) 26 –42.DOI: https://doi.org/10.1108/09675421111130595
 G. Iatridis, K. Dalla, The impact of IFRS implementation on Greek listed companies: An industrial sector and stock market index analysis, International Journal of Managerial Finance. 7(3) (2011) 284 – 303.DOI: https://doi.org/10.1108/17439131111144478