Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS
Journal of Business Finance & Accounting, 36 (7-8):
793-821 (2009)The authors are both from the University of Cyprus. They would like to thank Martin Walker (editor), and an anonymous referee for their insightful comments and suggestions. They would also like to thank Andreas Charitou, Grace Pownall, Lenos Trigeorgis, Nikos Vafeas, Joe Weber, seminar participants at the 2005 joint JARLBS conference on International Financial Reporting Standards, and the 2005 American Accounting Association Meeting, for helpful comments and suggestions. They thank Spyros Charitou and the American Embassy in Nicosia for providing access to Lexis-Nexis and Factiva and Michalis Petrides and Julie Ioannou for excellent research assistance. The paper has previously circulated under the title The Valuation Effects of Firm Voluntary Adoption of International Accounting Standards. All remaining errors are the authors' own..DOI: 10.1111/j.1468-5957.2009.02154.x
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Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS. Irene Karamanou. 2009; Journal of Business Finance & Accounting - Wiley InterScience