Perceived Costs and Benefits of IFRS Adoption of Cross-Border Mergers: A Statistical Analysis of Indian and Chinese Companies

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Ibrahim Mert (2014)
  • Publisher: Danubius University
  • Journal: Acta Universitatis Danubius: Oeconomica, issue 1(1) February, pages 108-127 (issn: 2065-0175, eissn: 2067-340X)
  • Subject: Accounting; financial standards; accounting cost; IFRS adoption process | HF5001-6182 | Business

The purpose of this quantitative study was to examine the links between IFRS adoption status, mergers tempo, and perception of IFRS costs and benefits among Indian and Chinese companies. As more capital accrues in India and China, more cross-border mergers activity init... View more
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