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The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital

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Published in 2018 at "Journal of International Accounting Research"

DOI: 10.2308/jiar-52192

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... read more here.

Keywords: ifrs adoption; culture relationship; effect national; adoption cost ... See more keywords