The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting: a case of Russia
Accounting in Central and Eastern Europe
ISBN: 978-1-78190-938-6, eISBN: 978-1-78190-939-3
ISSN: 1479-3563
Publication date: 27 January 2014
Abstract
Originality/value
Adoption of IFRS by companies in emerging markets has been a subject of interest for lots of researchers, but this is the first research of its kind in the field of value relevance of adoption of IFRS on the Russian market.
Keywords
Citation
Garanina, T.A. and Kormiltseva, P.S. (2014), "The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting: a case of Russia", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 27-60. https://doi.org/10.1108/S1479-3563(2013)0000013007
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