id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-3260	Bolibok, Piotr	The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange	2014	12	.pdf	application/pdf	7102	284	51	In order to investigate the impact of IFRS on value relevance of accounting information published by the banks, in accordance with the approach proposed by Karğin (2013), the following regression was applied: ��� � �� � ��� ∙ �� � �� ∙ �� � �� ∙ ��� � �� ∙ ��� ∙ ��� � �� ∙ ��� ∙ ���� � �� (2) (1) where: ing only on banking industry, that exhibits a high degree of homogeneity in operations, reduces cross-sectional variation in factors that might affect estimates of models’ parame- ters (Beaver, Eger, Ryan, Wolfson 1989; Beaver, McAnally, Stinson 1997). The Chow test statistic is given by the following equation (Dougherty 2001, 245-246): ���� � � ��� = ���������������� �����������/������ (3) where: − RSSP – total sum of the squares of the residuals in the pooled regression, − RSSA, RSSB – residual sums of squares for the subsample regressions A and B, respec- tively, − n – number of observations in the pooled sample, − k – number of regression coefficients.	cache/cjfa-3260.pdf	txt/cjfa-3260.txt