Mandatory IFRS Reporting and Stock Price Informativeness

Research, Preprint English OPEN
Beuselinck, C.A.C.; Joos, P.P.M.; Khurana, I.K.; Meulen, S. van der;
(2010)
  • Publisher: Accounting
  • Subject: stock return synchronicity | IFRS; mandatory adoption; stock return synchronicity; information environment | M48 - Government Policy and Regulation | mandatory adoption | M41 - Accounting | IFRS;mandatory adoption;stock return synchronicity;information environment | IFRS | information environment | G15 - International Financial Markets | F36 - Financial Aspects of Economic Integration
    • 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
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