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....

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Bibliographic Details
Main Authors: Daske, Holger (Author), Hail, Luzi (Author), Leuz, Christian (Author), Verdi, Rodrigo (Contributor)
Other Authors: Sloan School of Management (Contributor)
Format: Article
Language:English
Published: Wiley Blackwell, 2014-06-30T17:52:22Z.
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