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- Mandatory IFRS Reporting around the World: Early Evidence on the . . .
This paper examines the economic consequences of mandatory International Financial Reporting Standards (IFRS) reporting around the world We analyze the effects on market liquidity, cost of capital, and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS
- Mandatory IFRS Reporting around the World: Early Evidence on the . . .
In this section, we discuss several hypotheses about the effects of intro- ducing IFRS reporting around the world There are arguments suggesting significant capital-market effects (in either direction) around the adoption
- Mandatory IFRS Reporting Around the World: Early Evidence . . .
This paper examines the economic consequences of mandatory International Financial Reporting Standards (IFRS) reporting around the world We analyze the effects on market liquidity, cost of capital, and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS
- Microsoft Word - DHLV Mandatory IFRS 04 final. doc
This paper examines the economic consequences of mandatory IFRS reporting around the world We analyze the effects on market liquidity, cost of capital and Tobin’s q in 26 countries using a large sample of firms that are mandated to adopt IFRS
- Economic Consequences of IFRS Reporting
In our first set of tests, which use firm-year panel data from 2001 to 2005, we benchmark liquidity, cost of capital and valuation effects around the introduction of IFRS against changes in other countries that do not yet mandate or allow IFRS reporting
- Essays on the Economic Consequences of Mandatory IFRS Reporting around . . .
Many listed companies around the world are required to prepare their consolidated accounts according to International Financial Reporting Standards (IFRS) since fiscal year 2005 Ulf Brüggemann discusses and empirically investigates the economic consequences of this mandatory switch to IFRS
- Mandatory IFRS Reporting around the World: Early Evidence . . .
Comparing mandatory and voluntary adopters, we find that the capital market effects are most pronounced for firms that voluntarily switch to IFRS, both in the year when they switch and again later, when IFRS become mandatory
- Mandatory IFRS Reporting around the World: Early Evidence on the . . .
This paper examines the economic consequences of mandatory International Financial Reporting Standards (IFRS) reporting around the world We analyze the effects on market liquidity, cost of capital, and Tobin's q in 26 countries using a large sample of firms that are mandated to adopt IFRS
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