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Comparability of earnings in Scandinavian countries : the impact of mandatory IFRS adoption and stock exchange consolidations

Caban-Garcia, Maria T.; He, Haihong - In: Journal of international accounting research 12 (2013) 1, pp. 55-76

Persistent link: https://www.econbiz.de/10009751144

Cost of equity capital of foreign firms : did bonding benefits diminish after the SEC's waiver of IFRS to US GAAP reconcilitation?

Han, Fei; He, Haihong - In: Review of accounting & finance 12 (2013) 3, pp. 268-285

Persistent link: https://www.econbiz.de/10009788080

Comparability of Earnings in Scandinavian Countries : The Impact of Mandatory IFRS Adoption and Stock Exchange Consolidations

Caban-Garcia, Maria T. - 2013

This study examines the impact on the comparability of earnings of two important events that occurred in 2005 in the Scandinavian region: the European Union-mandated adoption of International Financial Reporting Standards (IFRS) and the mergers between the three national exchanges of Denmark,...

Persistent link: https://www.econbiz.de/10013089237