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| Author: | Niskanen, J. Kinnunen, J. Kasanen, E. |
| Title: | The association of stock returns with international accounting standards earnings: evidence from the Finnish capital market |
| Journal: | International Journal of Accounting Education and Research
1994 : VOL. 29:4, p. 283-296 |
| Index terms: | INTERNATIONAL ACCOUNTING STANDARDS INFORMATION FINLAND |
| Language: | eng |
| Abstract: | Market-based accounting research on the information content of earnings figures based on the International Accounting Standards (IAS) is relatively scarce. This paper examines whether IAS-based earnings contain incremental information over and above earnings based on the Finnish accounting rules which have differed significantly from the IAS. The findings reveal significant information content in the IAS earnings after controlling for Finnish earnings. |
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