Mandatory IFRS Reporting and Stock Price Informativeness

Research, Preprint OPEN
Beuselinck, C.A.C. ; Joos, P.P.M. ; Khurana, I.K. ; van der Meulen, S. (2010)
  • Publisher: Accounting
  • Subject: IFRS; mandatory adoption; stock return synchronicity; information environment | IFRS;mandatory adoption;stock return synchronicity;information environment
    • jel: jel:M48 | jel:G15 | jel:M41 | jel:F36

In this paper, we examine whether mandatory adoption of IFRS influences the flow of firm-specific information and contributes to stock price informativeness as measured by stock return synchronicity. Using a constant sample of 1,904 mandatory IFRS adopters in 14 EU coun... View more
  • References (4)

    BAE, K., H. TAN, AND M. WELKER. 2008. International GAAP differences: The impact on foreign analysts. The Accounting Review 83, 593-628. 1 d 0 d io (< o r 2 d 0 d io (< 1 d 0 d io (< 2 d 0 d io (< o r

    7 0 6 0 6 0 ia

    0 t-

    0 o

  • Metrics
    No metrics available
Share - Bookmark