Research seminar: Cost of equity effects from mandatory IFRS adoption — The importance of reporting incentives

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Cost of equity effects from mandatory IFRS adoption — The importance of reporting incentives

Tues, Feb 25
2:30
Abby D117

Many countries have adopted International Financial Reporting Standards (IFRS) mandatorily mainly because IFRS may be regarded as a set of “higher quality” accounting standards to enhance comparability and transparency. However, it is still an open question whether IFRS actually brings benefits to shareholders, especially lower cost of equity. Dr. Raymon Leung will examine if there are any changes in the cost of equity that are associates with mandatory IFRS adoption for 18 European Union (EU) countries.

http://www.ufv.ca/busadmin/research-seminar-series/

For more information, contact Frank Ulbrich at frank.ulbrich@ufv.ca

02/25/2014