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Posted by Cheap Ray Ban Sunglasses Outlet on 19/12/2019 in Ray Ban Junior Wayfarer |

This paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate the changes in the value relevance of accounting information before and after the mandatory adoption of IFRS in Germany and the UK under three different valuation models. First, a basic Ohlson model, where our results indicate that despite the value […]

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