Elections, Foreign Direct Investment, and Economic Growth in Ghana’s Fourth Republic: 1993 to 2016.

The objective of this article is to analyze the  impact of the early  adoption of IFRS  on the value relevance of accounting information among the CAC 40 listed companies.In our study  we adopted the  Ohlson (1995) models  in order to study  the value relevance  of accounting information.  Our data was collected manually .The period 2002-2004  was used as the pre anticipation of the IFRS and  the  period 2004-2006 was used  as the post anticipation of the IFRS .The problem therefore of our research is the following is: What is the effect of the early adoption of IFRS on the quality of the accounting information?In the study, our estimates focused on two panels: panel A and panel B. After analyzing the various estimates we found that the early adoption of  IFRS has enabled companies in panel A, companies which adopted IFRS in an anticipated manner, to provide investors with accounting information with greater  value relevance compared to the companies of panel B.Thanks  to this study  we can confirm that the early adoption  of IFRS significantly enhanced  the  quality  of accounting information  for panel A.