Investor reaction to IFRS for financial instruments in Europe: the role of firm-specific factors
We examine the market reaction to events related to the standard-setting process of International Financial Reporting Standard (IFRS) 9 for over 3,000 European firms that have adopted IFRS. We find that the market reaction to IFRS 9 is largely affected by firm-specific factors associated with inform...
| Main Authors: | , , |
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| Format: | Article |
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Elsevier
2017
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| Subjects: | |
| Online Access: | https://eprints.nottingham.ac.uk/52487/ |