The Influence of IFRS Adoption on Banks’ Cost of Equity: Evidence from European Banks
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DOI: 10.3390/su12093535
Abstract: This study examines how mandatory adoption of International Financial Reporting Standards (IFRS) in European countries affects banks’ cost of equity. Supporters of IFRS argue that its adoption improves the quality of accounting information, which in… read more here.
Keywords: equity; cost equity; adoption; banking ... See more keywords