Browsing Norges Handelshøyskole by Subject "balance sheet-oriented conceptual frameworks versus earnings-oriented"

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    • The value-relevance of adopting IFRS : evidence from 145 NGAAP restatements 

      Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode (Discussion paper, Working paper, 2008-10)
      Firms listed on stock exchanges within the European Economic Area are required to report consolidated financial statements according to IFRS from 2005. The firms that adopted IFRS in 2005 were also required to restate their ...