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How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks Panayotis Manganaris Charalambos Spathis Apostolos Dasilas Article information:To cite this document: Panayotis Manganaris Charalambos Spathis Apostolos Dasilas , (2016),"How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks", Journal of Applied Accounting Research, Vol. 17 Iss 2 pp. -Permanent link to this document: http://dx. Access to this document was granted through an Emerald subscription provided by emerald-srm:393177 [] For AuthorsIf you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation.

Novel halide perovskites with improved stability and optoelectronic properties can be designed via composition engineering at cation and/or anion sites. Data-driven methods, especially involving high-throughput first principles computations and subsequent...