Integrated Reporting Practices in Europe and Value Relevance of Accounting Information under the Framework of IIRC

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value relevance value relevance value relevance value relevance value relevance value relevance value relevance

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value relevance value relevance value relevance value relevance value relevant value relevance value relevance value relevance value relevance value relevance

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value relevance

value relevant value relevant

value relevance 3.1 Research Questions value relevance value relevance value relevant value relevance pre- post-value relevance

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we also recognize

value relevance value relevance

3.2 Sample

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3.3 Data

linear price-level model

value relevance

association studies scale effect

value relevance

deflators scale effect

deflator

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MV = 0 + 1E + 2BV + 3ir_rep + 4(E*ir_rep) + 5(BV*ir_rep)

MV = 0 + 1E + 2BV + 3ir_rep + 4(E*ir_rep)

MV = 0 + 1E + 2BV + 3ir_rep + 4(E*ir_rep) + 6(E*BV)

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MV = 0.20 + 0.22*(E) + 1.60*(BV) - 0.30*(ir_rep) + 13.73*(E*ir_rep) value relevance value relevant value relevance β value relevance value relevance value relevance MV = 0 + 1E + 2BV + 3ir_rep + 4(E*ir_rep)

MV = 0.20 + 0.22*(E) + 1.60*(BV) -0.30*(ir_rep) + 13.73*(E*ir_rep) MV = 0.20 + 0.22*(E) + 1.60*(BV)

MV = -0.1 + 13,95*(E) + 1.60*(BV)

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1

value relevance

seems to confirm that the

inside and outside

value relevance value relevance value relevance value relevance value relevance value relevance value relevance

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H H

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