Does International Financial Reporting Standards convergence promote informational efficiency?

This study explores a novel extension of the informational efficiency literature. We examine the impact of the convergence of International Financial Reporting Standards (IFRS) on stock price delay in the Malaysian stock market over a study period2001 to 2016. The study uses Hou and Moskowitz's...

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Bibliographic Details
Main Authors: Tee, Lain-Tze (Author), Kew, Si-Roei (Author)
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia, 2017.
Online Access:Get fulltext