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This paper explores the relationship between the IFRS based accounting variables and market price and risk variables. The main objective of this paper is to determine whether International Financial Reporting Standard’s (IFRS) accounting variables can add information efficiency to market participants on stock returns and systematic AKARSH KAINTH | MODELLER. FJORDANTOLOGIEN 2019 164 risk. Similar to the security betas, the accounting betas for individual securities are defined as the covariance between the earnings of securities and market to price ratios divided by the variance of market earnings to price ratios. Using the regular market model and Fama and MacBeth (1973) panel regressions the analysis determines a relationship between market and accounting relevant risk (betas). The paper provides insight into how the mandating of IFRS has influenced the systematic risk associated with common stocks listed on the Oslo Stock Exchange. The paper finds a statistically significant relationship between the accounting beta and the systematic risk of common stocks. The paper contributes to the efforts of researchers who have been trying to link the accounting variables to the market return variables and to the growing literature on the informational role of IFRS.

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7. The role of IFRS accounting fundamentals in predicting the market risk and return of the common stock &amp;#8211; The case of companies listed on the Oslo Stock Exchange