- Out-of-Stock
Comparing the Value Relevance of Earnings and Book Value in IFRS and GAAP Standards [extrait BMI 114]
- Write a review
€50.00
Tax included
Version numérique PDF
The aim of this paper is to present a comparative analysis of the value relevance of the book value and earnings on a sample of companies belonging to the financial sector, made up largely of banks. The sample originates from several European markets in IFRS, namely the Benelux countries, France, Spain, the United Kingdom and the US market in US GAAP. We will aim to find out under which standard applied to a given financial market,the relation between accounting numbers (earnings and book value) and the stock returns is the most significant. According to our results, there is no evidence that there are significant difference between common value relevance of earnings and book value per share on continental markets and Anglo-American markets.Auteurs :Escaffre Lionel , Sefsaf Réda ??0000000000000000000
Extrait de la revue BMI 114
BMI114-1105056
New
16 other products in the same category:
Availability: Out of stock
Sommaire
Articles
- CEO Compensation and Managerial Performance: An Analysis of US Non-Financial Firms
- Calendar Spreads in Commodity Futures Markets, Risk Premium and the Convenience Yield
- Hedge Fund Returns and Factor Models: A Cross Section Approach
Focus On
- A New Classifi cation of Exotic Options
Availability: Out of stock
Sommaire
Articles
- Stress Testing with a Credit Risk Model
- How Many Banks does it Take to Lend? Empirical Evidence from Europe
- Diversification Portfolio Strategies and Financial Integration: Toward a European Capital Market?
- Risk Management of CPPI Funds in Switching Regime Markets
Focus On
- Why do Firms go private? Motivations, Performance and International Issues
Availability: Out of stock
