This paper focuses on the effects of IFRS first adoption on accounting information in Italy. The research wishes to explore the ability of the new accounting standards in providing more suitable information in equity valuation to investors.
The Value Relevance of Accounting Information in Italy Following IFRS Adoption
PAGLIETTI, PAOLA
2007-01-01
Abstract
This paper focuses on the effects of IFRS first adoption on accounting information in Italy. The research wishes to explore the ability of the new accounting standards in providing more suitable information in equity valuation to investors.
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