Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Abstract
This study examines liquidity and cost of capital effects around voluntary and mandatory IAS/IFRS adoptions. In contrast to prior work, we focus on the firm-level heterogeneity in the economic consequences, recognizing that firms have considerable discretion in how they implement the new standards. Some firms may make very few changes and adopt IAS/IFRS more in name, while for others the change in standards could be part of a strategy to...
Paper Details
Title
Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
Published Date
Jan 1, 2012
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