Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital.
A large number of empirical studies have addressed the effects of adoption of International Financial Reporting Standards (IFRS), but the results have been mixed. We use a meta‐analysis of 56 empirical studies with 1,265 effect sizes to determine the impact of adoption of IFRS on financial reporting...
| Publicado en: | Abacus Vol. 57; no. 3; pp. 502 - 557 |
|---|---|
| Autores principales: | , , |
| Formato: | Literature Review |
| Publicado: |
Wiley-Blackwell
Sep2021
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |