Browsing ODA Open Digital Archive by Author "Åbelvold, Andreas"

Now showing items 1-1 of 1

The implementation of IFRS 16 across Europe A value relevance study of IFRS 16 in European countries.

Henrikhaugen, Theodor; Åbelvold, Andreas (Master thesis, 2023)

This study investigates how the adoption of the new accounting standard, IFRS 16 Leases, affects the value relevance of financial reporting. The study applies the Ohlson price model to determine the effects on both relative- ...