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Contemporary Approaches in Humanities

Edited By Hasan Arslan, Mehmet Ali Içbay, Günther Löschnigg and Rasim Yilmaz

This book presents a collection of papers written by researchers, teachers, administrators, analysts and graduate students working and doing research in the field of social sciences. The scientific studies include a wide range of topics from the analysis of social science textbooks to the teacher image in newspapers, the relationship between self-efficacy and cognitive level and the role of organizational silence on the loneliness of academics in work life.

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Value Relevance of Accounting Information in Kosovo (Bekim Berisha / Bernard Berisha)


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Prof. Dr. Bekim Berisha* & MSc. Bernard Berisha**

Value Relevance of Accounting Information in Kosovo

Abstract This paper examines the value relevance of accounting information in pre and post-periods of the International Financial Reporting Standards (IFRS) implementation using the regression and portfolio approaches for sample of the Kosovo companies. A comparison of the results for the periods before and after adoption, based on both regression and portfolio approaches, shows a decline in value relevance of accounting information after the reform in accounting standards. It could be interpreted to mean that following to IFRS in Kosovo did not improve value relevancy of accounting information. However, results based on and portfolio approach shows that cash flows’ incremental information content increased for the post-IFRS period.

Keywords: Value Relevance, IFRS, Accounting Information, Kosovo.

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