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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence

Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, Abeer F. - In: Cogent business & management 10 (2023) 2, pp. 1-31

implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary Least Squares regression, which used 1470 firm-year observations from … 2005 to 2018, reveals that post-IFRS7 positively impacts audit fees, whereas pre-IFRS7 has no effect. According to the … change analysis, increasing Fair Value Disclosure (FVD) is the primary driver of rising audit expenses in the post-IFRS7 era …

Persistent link: https://www.econbiz.de/10014503284

Regulation and taxation of commercial banks during the international debt crisis

Hay, Jonathan R. - 1991 - 1. print

Persistent link: https://www.econbiz.de/10013204128

Does the IFRS adoption promote emerging stock markets development and performance?

Ben Cheikh, Habib; Ben Rejeb, Aymen - In: Macroeconomics and finance in emerging market economies 14 (2021) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10012440211

Fair value under IFRSs : issues for developing countries and SMEs

Pacter, Paul - In: The Routledge companion to fair value and financial …, (pp. 350-369). 2007

Persistent link: https://www.econbiz.de/10003515033

Sovereign debt, default and debt relief

Arslanalp, Serkan - 2004

Persistent link: https://www.econbiz.de/10003549344

Emerging stock premia : some evidence from industrial stock market data

Donadelli, Michael; Lucchetta, Marcella - 2013

This paper studies the behavior of emerging stock excess returns in an industry-by-industry context. We examine stock market performance for 23 countries and ten industries over 17 years from 1995 to 2012 – a period that includes major changes in capital market regulations, the removal of...

Persistent link: https://www.econbiz.de/10009755648