The effects of industry characteristics on stock price synchronicity around IFRS adoption
The purpose of this paper is to investigate whether a change in stock price synchronicity after IFRS adoption differs by industry characteristics. IFRS adoption was expected to improve earnings quality and comparability. Industry concentration and homogeneity are utilized as industry characteristics...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2019-02-01
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| Series: | Investment Management & Financial Innovations |
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| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/11566/IMFI_2019_01_Shin.pdf |