Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In contrast to prior work, we focus on the firm-level heterogeneity in the economic consequences, recognizing that firms have considerable discretion in how they implement the new standards....
| Main Authors: | , , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
Wiley Blackwell,
2014-06-30T17:52:22Z.
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| Subjects: | |
| Online Access: | Get fulltext |