The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital

Volume: 17, Issue: 3, Pages: 69 - 85
Published: Jul 1, 2018
Abstract
In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries, covering the period 2002–2007. National culture was proxied by six dimensions: power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, and indulgence. IFRS reduced the cost of equity capital when national culture was not included in the...
Paper Details
Title
The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital
Published Date
Jul 1, 2018
Volume
17
Issue
3
Pages
69 - 85
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