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: | , , |
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
Taylor & Francis Group
2016
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/7236da3caffc4163a529025da6c38c90 |
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