Comparative Evidence on the Value Relevance of IFRS-based Accounting Information in Germany and the UK

Business & Economics

• Value Relevance 100%
• Accounting Information 89%
• International Financial Reporting Standards 89%
• Germany 60%
• Book Value 49%
• Valuation Model 32%
• Equity 32%
• Error Correction 21%
• Ohlson Model 21%
• Equity Valuation 19%
• Panel Cointegration 17%
• Economic Data 16%
• Financial Accounting 16%
• Complementarity 15%
• Vector Error Correction Model 15%
• Policy Reform 15%
• Share Prices 14%
• Predictive Power 14%
• Macroeconomic Variables 14%
• Financial Reporting 13%
• Incremental 12%
• Usefulness 11%
• Coefficients 10%