IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa
We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy cu...
Ausführliche Beschreibung
Autor*in: |
Hillier, David [verfasserIn] |
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Format: |
Artikel |
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Sprache: |
Englisch |
Erschienen: |
2016 |
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Rechteinformationen: |
Nutzungsrecht: © 2015 John Wiley & Sons Ltd |
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Schlagwörter: |
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Übergeordnetes Werk: |
Enthalten in: Journal of international financial management and accounting - Oxford : Blackwell, 1989, 27(2016), 3, Seite 237-268 |
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Übergeordnetes Werk: |
volume:27 ; year:2016 ; number:3 ; pages:237-268 |
Links: |
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DOI / URN: |
10.1111/jifm.12043 |
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10.1111/jifm.12043 doi PQ20161201 (DE-627)OLC198294711X (DE-599)GBVOLC198294711X (PRQ)p943-6975fcd294c4246c76f59852885edda0f85eb4cbd2dfb1a56d899bb2716af13a0 (KEY)0173056820160000027000300237ifrsandsecrecyassessingaccountingvaluerelevanceacr DE-627 ger DE-627 rakwb eng 330 DE-600 Hillier, David verfasserin aut IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy culture. This increases after IFRS and more so for earnings. On the other hand, IFRS induced a stronger increase in the book value coefficient in the less secretive and more developed South African market. We surmise that the more conceptual focus of IFRS induced an increased demand for higher‐quality accounting professionals, which had a filtering‐down effect of improving quality information flow and breaking down the secrecy culture. Our research highlights the diverse impacts of IFRS and the role of culture, asset markets and accounting professionalism, in driving the relevance of accounting components across Africa. Nutzungsrecht: © 2015 John Wiley & Sons Ltd Studies Financial reporting Accountants International Financial Reporting Standards Hodgson, Allan oth Ngole, Shaban oth Enthalten in Journal of international financial management and accounting Oxford : Blackwell, 1989 27(2016), 3, Seite 237-268 (DE-627)170405060 (DE-600)1052485-X (DE-576)038686406 0954-1314 nnns volume:27 year:2016 number:3 pages:237-268 http://dx.doi.org/10.1111/jifm.12043 Volltext http://onlinelibrary.wiley.com/doi/10.1111/jifm.12043/abstract http://search.proquest.com/docview/1817558050 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_4012 GBV_ILN_4126 GBV_ILN_4335 AR 27 2016 3 237-268 |
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10.1111/jifm.12043 doi PQ20161201 (DE-627)OLC198294711X (DE-599)GBVOLC198294711X (PRQ)p943-6975fcd294c4246c76f59852885edda0f85eb4cbd2dfb1a56d899bb2716af13a0 (KEY)0173056820160000027000300237ifrsandsecrecyassessingaccountingvaluerelevanceacr DE-627 ger DE-627 rakwb eng 330 DE-600 Hillier, David verfasserin aut IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy culture. This increases after IFRS and more so for earnings. On the other hand, IFRS induced a stronger increase in the book value coefficient in the less secretive and more developed South African market. We surmise that the more conceptual focus of IFRS induced an increased demand for higher‐quality accounting professionals, which had a filtering‐down effect of improving quality information flow and breaking down the secrecy culture. Our research highlights the diverse impacts of IFRS and the role of culture, asset markets and accounting professionalism, in driving the relevance of accounting components across Africa. Nutzungsrecht: © 2015 John Wiley & Sons Ltd Studies Financial reporting Accountants International Financial Reporting Standards Hodgson, Allan oth Ngole, Shaban oth Enthalten in Journal of international financial management and accounting Oxford : Blackwell, 1989 27(2016), 3, Seite 237-268 (DE-627)170405060 (DE-600)1052485-X (DE-576)038686406 0954-1314 nnns volume:27 year:2016 number:3 pages:237-268 http://dx.doi.org/10.1111/jifm.12043 Volltext http://onlinelibrary.wiley.com/doi/10.1111/jifm.12043/abstract http://search.proquest.com/docview/1817558050 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_4012 GBV_ILN_4126 GBV_ILN_4335 AR 27 2016 3 237-268 |
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10.1111/jifm.12043 doi PQ20161201 (DE-627)OLC198294711X (DE-599)GBVOLC198294711X (PRQ)p943-6975fcd294c4246c76f59852885edda0f85eb4cbd2dfb1a56d899bb2716af13a0 (KEY)0173056820160000027000300237ifrsandsecrecyassessingaccountingvaluerelevanceacr DE-627 ger DE-627 rakwb eng 330 DE-600 Hillier, David verfasserin aut IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy culture. This increases after IFRS and more so for earnings. On the other hand, IFRS induced a stronger increase in the book value coefficient in the less secretive and more developed South African market. We surmise that the more conceptual focus of IFRS induced an increased demand for higher‐quality accounting professionals, which had a filtering‐down effect of improving quality information flow and breaking down the secrecy culture. Our research highlights the diverse impacts of IFRS and the role of culture, asset markets and accounting professionalism, in driving the relevance of accounting components across Africa. Nutzungsrecht: © 2015 John Wiley & Sons Ltd Studies Financial reporting Accountants International Financial Reporting Standards Hodgson, Allan oth Ngole, Shaban oth Enthalten in Journal of international financial management and accounting Oxford : Blackwell, 1989 27(2016), 3, Seite 237-268 (DE-627)170405060 (DE-600)1052485-X (DE-576)038686406 0954-1314 nnns volume:27 year:2016 number:3 pages:237-268 http://dx.doi.org/10.1111/jifm.12043 Volltext http://onlinelibrary.wiley.com/doi/10.1111/jifm.12043/abstract http://search.proquest.com/docview/1817558050 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_4012 GBV_ILN_4126 GBV_ILN_4335 AR 27 2016 3 237-268 |
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10.1111/jifm.12043 doi PQ20161201 (DE-627)OLC198294711X (DE-599)GBVOLC198294711X (PRQ)p943-6975fcd294c4246c76f59852885edda0f85eb4cbd2dfb1a56d899bb2716af13a0 (KEY)0173056820160000027000300237ifrsandsecrecyassessingaccountingvaluerelevanceacr DE-627 ger DE-627 rakwb eng 330 DE-600 Hillier, David verfasserin aut IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy culture. This increases after IFRS and more so for earnings. On the other hand, IFRS induced a stronger increase in the book value coefficient in the less secretive and more developed South African market. We surmise that the more conceptual focus of IFRS induced an increased demand for higher‐quality accounting professionals, which had a filtering‐down effect of improving quality information flow and breaking down the secrecy culture. Our research highlights the diverse impacts of IFRS and the role of culture, asset markets and accounting professionalism, in driving the relevance of accounting components across Africa. Nutzungsrecht: © 2015 John Wiley & Sons Ltd Studies Financial reporting Accountants International Financial Reporting Standards Hodgson, Allan oth Ngole, Shaban oth Enthalten in Journal of international financial management and accounting Oxford : Blackwell, 1989 27(2016), 3, Seite 237-268 (DE-627)170405060 (DE-600)1052485-X (DE-576)038686406 0954-1314 nnns volume:27 year:2016 number:3 pages:237-268 http://dx.doi.org/10.1111/jifm.12043 Volltext http://onlinelibrary.wiley.com/doi/10.1111/jifm.12043/abstract http://search.proquest.com/docview/1817558050 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_4012 GBV_ILN_4126 GBV_ILN_4335 AR 27 2016 3 237-268 |
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abstract |
We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy culture. This increases after IFRS and more so for earnings. On the other hand, IFRS induced a stronger increase in the book value coefficient in the less secretive and more developed South African market. We surmise that the more conceptual focus of IFRS induced an increased demand for higher‐quality accounting professionals, which had a filtering‐down effect of improving quality information flow and breaking down the secrecy culture. Our research highlights the diverse impacts of IFRS and the role of culture, asset markets and accounting professionalism, in driving the relevance of accounting components across Africa. |
abstractGer |
We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy culture. This increases after IFRS and more so for earnings. On the other hand, IFRS induced a stronger increase in the book value coefficient in the less secretive and more developed South African market. We surmise that the more conceptual focus of IFRS induced an increased demand for higher‐quality accounting professionals, which had a filtering‐down effect of improving quality information flow and breaking down the secrecy culture. Our research highlights the diverse impacts of IFRS and the role of culture, asset markets and accounting professionalism, in driving the relevance of accounting components across Africa. |
abstract_unstemmed |
We examine the value relevance of accounting across several African countries and test whether IFRS improved the value association of earnings and equity book values. We report a stronger valuation association between accounting and stock prices in African countries classified as having a secrecy culture. This increases after IFRS and more so for earnings. On the other hand, IFRS induced a stronger increase in the book value coefficient in the less secretive and more developed South African market. We surmise that the more conceptual focus of IFRS induced an increased demand for higher‐quality accounting professionals, which had a filtering‐down effect of improving quality information flow and breaking down the secrecy culture. Our research highlights the diverse impacts of IFRS and the role of culture, asset markets and accounting professionalism, in driving the relevance of accounting components across Africa. |
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title_short |
IFRS and Secrecy: Assessing Accounting Value Relevance Across Africa |
url |
http://dx.doi.org/10.1111/jifm.12043 http://onlinelibrary.wiley.com/doi/10.1111/jifm.12043/abstract http://search.proquest.com/docview/1817558050 |
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Hodgson, Allan Ngole, Shaban |
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doi_str |
10.1111/jifm.12043 |
up_date |
2024-07-03T19:13:07.843Z |
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