The effect of IFRS mandatory adoption on the information asymmetry

This paper examines whether the mandatory adoption of IFRS/IAS in the European Union is beneficial in terms of the information content of earnings. The informational relevance of earnings was reflected by the level of information asymmetry measured by the cost of capital and the financial analysts’...

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Autores principales: Hela Turki, Senda Wali, Younes Boujelbene
Formato: article
Lenguaje:EN
Publicado: Taylor & Francis Group 2016
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Acceso en línea:https://doaj.org/article/7236da3caffc4163a529025da6c38c90
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