Pre-adoption market reaction to IFRS 9: A cross-country event-study

We are the first to examine the market reaction to 13 announcement dates related to IFRS 9 for over 5400 European listed firms. We find an overall positive reaction to the introduction of IFRS 9. The regulation is particularly beneficial to shareholders of firms in countries with weaker rule of law...

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Veröffentlicht in:	Journal of accounting and public policy 2014-11, Vol.33 (6), p.628-637
Hauptverfasser:	Onali, Enrico, Ginesti, Gianluca
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Cost Data mining Decision-making Divergence Eastern Europe Error Errors Europe GAAP Information International accounting standards International Financial Reporting Standards Investors Markets Media coverage Regulation Sampling Shareholders wealth Stockholders Studies Western Europe
Online-Zugang:	Volltext
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