Does IFRS adoption decrease the cost of equity of the global tourism firms?
Year of publication: |
December 2017
|
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Authors: | Feng, Zhi-Yuan ; Wang, Ying-Chieh ; Huang, Hua-Wei |
Published in: |
Tourism economics : the business and finance of tourism and recreation. - London : Sage, ISSN 1354-8166, ZDB-ID 1417753-5. - Vol. 23.2017, 8, p. 1615-1631
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Subject: | International Financial Reporting Standards (IFRS) | the cost of equity | tourism industry | IFRS | Kapitalkosten | Cost of capital | Tourismuswirtschaft | Tourism industry | Tourismus | Tourism | Welt | World |
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