Browsing NHH Brage by Author "Fallrø, Johan"

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Has IFRS raised the standard of accounting? : value relevance of financial statements for stock prices in light of IFRS changes

Solevåg, Torbjørn Hope; Fallrø, Johan (Master thesis, 2019)

This thesis measures the value relevance of the financial statement through analyzing the explanatory power and coefficients of earnings per share and book value of equity per share on next quarter’s stock price. The ...