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IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country

https://doi.org/10.1177/0972150918794571
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41/41 checkable references clean · checked 2026-07-25

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

10 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 41 checked references that resolve
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The impact of IFRS adoption on the value relevance of book value and earnings
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Changes in the value-relevance of earnings and book values over the past forty years
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The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms
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Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
The 10 references without a DOI — listed, not checked
no DOI — not checkedbibr5-0972150918794571
no DOI — not checkedThe adoption of IFRS in the EU and New Zealand
no DOI — not checkedBewildered but better informed: A qualitative interview based study into the attitudes of some UK accountants and regulators to the EU IFRS conversion project prior to its implementation in the UK
no DOI — not checkedGoncharov I. & Zimmermann J. (2006). Do accounting standards influence the level of earnings management? Evidence from Germany. Retrieved from http://papers.ssrn.com/sol3/papers.cfm?abstract_id=386521
no DOI — not checkedThe usefulness of financial statements under Chinese GAAP vs IAS: Evidence from Shanghai Stock Exchange in PRC
no DOI — not checkedbibr34-0972150918794571
no DOI — not checkedbibr36-0972150918794571
no DOI — not checkedbibr45-0972150918794571
no DOI — not checkedbibr48-0972150918794571
no DOI — not checkedbibr50-0972150918794571
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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