Economic Benefits of Adopting IFRS or US-GAAP - Have the Expected Cost of Equity Capital Really Decreased?

: The question of whether the adoption of International Financial Reporting Standards (IFRS) results in measurable economic benefits is of special interest, particularly in light of the European Union's adoption of IFRS for listed companies. In this paper, I investigate the common conjecture t...

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Veröffentlicht in:	Journal of business finance & accounting 2006-04, Vol.33 (3-4), p.329-373
1. Verfasser:	Daske, Holger
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Accounting standards Business accounting Business studies Capital costs cost of equity capital Economic analysis Economic impact Equity Equity capital Financial reporting GAAP IAS/IFRS International International Financial Reporting Standards Studies US-GAAP
Online-Zugang:	Volltext
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