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International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world

Kim, Jeong-Bon; Shi, Haina; Zhou, Jing - In: Review of Quantitative Finance and Accounting 42 (2014) 3, pp. 469-507

Using a sample of 21,608 firm-years from 34 countries during 1998–2004, this study evaluates the impact of voluntary adoption of the International Financial Reporting Standards (IFRS) on a firm’s implied cost of equity capital. We find that the implied cost of equity capital is significantly...

Persistent link: https://www.econbiz.de/10010867743

International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world

Kim, Jeong-bon; Shi, Haina; Zhou, Jing - In: Review of quantitative finance and accounting 42 (2014) 3, pp. 469-507

Persistent link: https://www.econbiz.de/10010391620

Voluntary IFRS adoption, analyst coverage, and information quality : international evidence

Cheng, C. S. Agnes - In: Journal of international accounting research 11 (2012) 1, pp. 77-82

Persistent link: https://www.econbiz.de/10009548623

Voluntary IFRS adoption, analyst coverage, and information quality : international evidence

Kim, Jeong-bon; Shi, Haina - In: Journal of international accounting research 11 (2012) 1, pp. 45-76

Persistent link: https://www.econbiz.de/10009548625

IFRS reporting, firm-specific information flows, and institutional environments: international evidence

Kim, Jeong-Bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-518

Persistent link: https://www.econbiz.de/10010002924

Voluntary IFRS adoption, analyst coverage, and information quality : international evidence

Cheng, C. S. Agnes - In: Journal of international accounting research 11 (2012) 1, pp. 77-82

Persistent link: https://www.econbiz.de/10010004466

Voluntary IFRS adoption, analyst coverage, and information quality : international evidence

Kim, Jeong-bon; Shi, Haina - In: Journal of international accounting research 11 (2012) 1, pp. 45-76

Persistent link: https://www.econbiz.de/10010004467

Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low

Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-525

Persistent link: https://www.econbiz.de/10009616262

IFRS reporting, firm-specific information flows, and institutional environments : international evidence

Kim, Jeong-bon; Shi, Haina - In: Review of accounting studies 17 (2012) 3, pp. 474-517

Persistent link: https://www.econbiz.de/10009616275

The dark side of mandatory IFRS adoption : does IFRS adoption deteriorate accrual reliability?

Kim, Jeong-bon; Liu, Yiye; Shi, Haina; Zhu, Xindong - In: The international journal of accounting : TIJA 56 (2021) 4, pp. 2150016-1-49

Persistent link: https://www.econbiz.de/10012938782