Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms

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Castillo Merino, David ; Menéndez-Plans, Carlota ; Orgaz -Guerrero, Neus (2014)
  • Publisher: OmniaScience
  • Journal: (issn: 1697-9818)
  • Related identifiers: doi: 10.3926/ic.491
  • Subject: :Economia i organització d'empreses [Àrees temàtiques de la UPC] | Mandatory IFRS adoption | A | Financial disclosure | International Financial Reporting Standards (IFRS), Mandatory IFRS adoption, Cost of Equity Capital, Financial Disclosure. | Empreses -- Finances | Cost of equity capital | International financial reporting standards | Empreses -- Direcció i administració | General Works

<p><strong>Purpose: </strong> The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital.</p> <p><strong>Design/methodology:</strong> Using a sampl... View more
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