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ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries,… Click to show full abstract
ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries, covering the peri...
Keywords:
ifrs adoption;
culture relationship;
effect national;
adoption cost;
national culture;
relationship ifrs
Journal Title: Journal of International Accounting Research
Year Published: 2018
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Journal Title: Journal of International Accounting Research
Year Published: 2018
Link to full text (if available)
Share on Social Media: Sign Up to like & get
recommendations!