Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?

The purpose of International Financial Reporting Standards (IFRS), adopted mandatorily by European listed firms in 2005, is to increase the transparency and the comparability of accounting information, which should have led to improvements in these firms’ information environments. This study uses ma...

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Veröffentlicht in:	Australian accounting review 2018-03, Vol.28 (1), p.61-78
Hauptverfasser:	Abad, David, Cutillas‐Gomariz, M. Fuensanta, Sánchez‐Ballesta, Juan Pedro, Yagüe, José
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Asymmetry Compliance International Financial Reporting Standards Securities markets Studies
Online-Zugang:	Volltext
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