Based on the article that you have been asked to review (as uploaded on Moodle), you are kindly requested to answer the following questions within one hour duringyour class time. Questions (5 points total/ 50% each): If you are using APA style for citation, you will cite the article inside the text as follows:

(0.5 Points)

(Francesco, 2018)

(Sotti, 2017)

(Francesco Sotti, 2017)

(Sotti, 2018)

4.The main aim of the article is:

(0.5 Points)

To analyze the financial statements prepared according to IFRS

To investigate the value relevance of financial statements.

To compare the consolidated financial reports' value relevance with that of the separate financial statements.

5.The study is conducted in:

(0.5 Points)

Africa

Europe

America

Asia

6.The total number of companies included in the sample were:

(0.5 Points)

576

301

144

13

7.The abbreviation refers to:

(0.5 Points)

Market value

Measurable value

Multiple book value

Managerial value

8.The main result of the article was:

(0.5 Points)

The separate financial statements to adding value to users.

The consolidated financial statements are adding value to the users.

The parent and group financial statements are adding value to users.

9.Which software did the researchers use to run the data:

(0.5 Points)

SPSS 13

R7

STATA 13

E-Views

10. Which of the following Key words can be add to the 'Key Words List' under the Abstract?

(0.5 Points)

Ordinary least square

SPSS

Consolidated financial

11.Suggest another title for the article:

(0.5 Points)

12.Suggest additional future studies depending in your understanding of the article:

(0.5 Points)