Mandatory IFRS adoption and the cost of Equity Capital. Evidence from Spanish Firms
<p><strong>Purpose: </strong> The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital.</p> <p><strong>Design/methodology:</strong> Using a sample of listed Spanish companies...
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| Autors principals: | , , |
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| Format: | Artigo |
| Idioma: | Catalão |
| Publicat: |
OmniaScience
2014-05-01
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| Col·lecció: | Intangible Capital |
| Matèries: | |
| Accés en línia: | http://www.intangiblecapital.org/index.php/ic/article/view/491 |
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