Browsing by Author "Paananen, Mari"

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The adoption of IFRS 3: the effects of managerial discretion and stock market reactions

Hamberg, Mattias; Paananen, Mari; Novak, Jiri (2011)

In recent years, several accounting standards, including IFRS 3, issued by the IASB, substitute historical cost with fair value measures and so provide managers with increased discretion to determine fair value without an ...
A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS

Lin, H.; Paananen, Mari (2011)

We examine and compare the valuation properties of earnings and book value of equity under international accounting standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during ...