Marta, Tache - In: Central European economic journal 8 (2021) 55, pp. 15-24
with the 2007 introduction of the International Financial Reporting Standards (IFRS) 7. Specifically, listed firms were … holding their financial instruments. This study investigates whether IFRS 7 financial instruments and their disclosures are … evidence that firm value (proxied by Tobin's Q) is negatively associated with the quantity of IFRS 7 interest and credit risk …