The differential impact of IFRS adoption on aspects of seasoned equity offerings in the UK and France
Year of publication: |
2019
|
---|---|
Authors: | Harakeh, Mostafa ; Lee, Edward ; Walker, Martin |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 16.2019, 1, p. 106-138
|
Subject: | earnings management | equity financing | IFRS | information asymmetry | seasoned equity offerings | Kapitalerhöhung | Seasoned equity offering | Frankreich | France | Asymmetrische Information | Asymmetric information | Bilanzpolitik | Accounting policy | Großbritannien | United Kingdom | Börsengang | Initial public offering | Ankündigungseffekt | Announcement effect | Eigenkapital | Equity capital |
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