The effect of IFRS adoption on cost of capital:evidence from financial industry

The effect of IFRS adoption on cost of capital:evidence from financial industry

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碩士 === 國立政治大學 === 風險管理與保險研究所 === 98 === Beginning in 2006, compliance with the International Financial Reporting Standards(IFRS) has been required in the European Union. People have different opinion about the effects of adoption of IFRS. In this thesis, the author investigates the effect on cost of...

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Main Author: 陳佳琍
Other Authors: 王儷玲
Format: Others
Language:zh-TW
Online Access:http://ndltd.ncl.edu.tw/handle/18402590379594890682
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spelling ndltd-TW-098NCCU52180122015-10-13T18:20:58Z http://ndltd.ncl.edu.tw/handle/18402590379594890682 The effect of IFRS adoption on cost of capital:evidence from financial industry 採用國際財務報導準則對於金融業者資金成本之影響 陳佳琍 碩士 國立政治大學 風險管理與保險研究所 98 Beginning in 2006, compliance with the International Financial Reporting Standards(IFRS) has been required in the European Union. People have different opinion about the effects of adoption of IFRS. In this thesis, the author investigates the effect on cost of capital for financial industry after adopting IFRS. The implication of study result is: there is no evidence to proof that the cost of capital will be decreased or increased after adopting IFRS. Otherwise, the company specifics and macroeconomic environment are determinant factors in cost of capital. 王儷玲 學位論文 ; thesis 41 zh-TW
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language zh-TW
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description 碩士 === 國立政治大學 === 風險管理與保險研究所 === 98 === Beginning in 2006, compliance with the International Financial Reporting Standards(IFRS) has been required in the European Union. People have different opinion about the effects of adoption of IFRS. In this thesis, the author investigates the effect on cost of capital for financial industry after adopting IFRS. The implication of study result is: there is no evidence to proof that the cost of capital will be decreased or increased after adopting IFRS. Otherwise, the company specifics and macroeconomic environment are determinant factors in cost of capital.
author2 王儷玲
author_facet 王儷玲
陳佳琍
author 陳佳琍
spellingShingle 陳佳琍
The effect of IFRS adoption on cost of capital:evidence from financial industry
author_sort 陳佳琍
title The effect of IFRS adoption on cost of capital:evidence from financial industry
title_short The effect of IFRS adoption on cost of capital:evidence from financial industry
title_full The effect of IFRS adoption on cost of capital:evidence from financial industry
title_fullStr The effect of IFRS adoption on cost of capital:evidence from financial industry
title_full_unstemmed The effect of IFRS adoption on cost of capital:evidence from financial industry
title_sort effect of ifrs adoption on cost of capital:evidence from financial industry
url http://ndltd.ncl.edu.tw/handle/18402590379594890682
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AT chénjiālí effectofifrsadoptiononcostofcapitalevidencefromfinancialindustry
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