Does International Financial Reporting Standards convergence promote informational efficiency?

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Does International Financial Reporting Standards convergence promote informational efficiency?

This study explores a novel extension of the informational efficiency literature. We examine the impact of the convergence of International Financial Reporting Standards (IFRS) on stock price delay in the Malaysian stock market over a study period2001 to 2016. The study uses Hou and Moskowitz’s (2...

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Bibliographic Details
Main Authors:	Tee, Lain-Tze, Kew, Si-Roei
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2017
Online Access:	http://journalarticle.ukm.my/13296/ http://journalarticle.ukm.my/13296/1/23515-80923-1-PB.pdf

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